MARTA GONZÁLEZ APARICIO

Marta González Aparicio is a Professor at the Department of Public Law within the Faculty of Law at the University of León. She is affiliated with the research group DERFIN - Derecho Financiero de la Universidad de León, specializing in Financial and Tax Law.

• Key Research Areas:
  • Taxation of cryptocurrencies
  • Fiscal residence and income tax compliance
  • Taxation of digital platforms
  • Debt settlement and corporate taxation
  • Cooperative tax structures

Academic Contributions: Recent publications focus on VAT implications for Bitcoin, fiscal residence criteria, and tax regimes for virtual transport platforms. Her work bridges theoretical analysis with practical applications, emphasizing European Court rulings and Spanish tax policy.

Research Groups: Active member of DERFIN, a leading group for financial law research at the University of León.