El IRPF español dos siglos después de su implantaciónel concepto de renta fiscal como base de la imposición

Zusammenfassung

On having referred to the remote precedents of the imposition on the revenue some authors place in 1629 as the precedent of this tax, the certain thing is that, Manuel Andrade at the beginning of the 17th century tried to establish a contribution on the property's neighbours, but the lacked continuity in the time, for what still being the first observation of the imposition on the revenue one cannot affirm that in 1629 the real origins of the imposition should be on the revenue. It is an August 28, 1809 the moment to place the birth of the contribution. The Top Meeting of the Principality of Catalonia, in this date dictates the Order by which there is established a contribution that, to all lights, constitutes the germ of the imposition on the revenue. In a time in which the Local Household tasks had a preponderant paper, which probably prevented the establishment of a personal tax that was needing a joint from the Central Estate, was the Top Meeting of the Principality of Catalonia the pioneer in establishing the contribution. Later the Top Central Meeting created the Extraordinay Contribution of War on January 12, 1810.