Vejez, dependencia e incapacidad civil: aspectos fiscales y de la Seguridad Social

Area: Social Sciences

PI: Delgado García, Ana María

Research group: TAXLABOR - Fiscalitat, empresa, relacions laborals i prestacions socials

Project status: Closed

Funding institution: Ministerio de Trabajo y Asuntos Sociales - España

Dates: 2007-2009

Objectives: Old age, dependency and civil incapacity are conceptually differentiated situations that receive individualized legal treatment in various disciplines of the Spanish legal system. However, from a legal perspective, and of course a social one, these are not watertight categories, and significant areas of intersection between them can be identified, given that they can co-exist in the same individual. The significance of the phenomenon is undeniable, in view of the growing number of people who could potentially be affected by one or more of these situations. The specific aim of the project is to conduct an overall analysis of the phenomenon, by studying it from a Civil and Financial-Taxation law and Social Security perspective.