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A vueltas con el alcance de la declaración de inconstitucionalidad del régimen de pagos fraccionados: ¿tiene efectos en el ejercicio 2018 y siguientes? - Despacho de abogados Gómez-Acebo & Pombo

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A vueltas con el alcance de la declaración de inconstitucionalidad del régimen de pagos fraccionados: ¿tiene efectos en el ejercicio 2018 y siguientes?

icon 15 de marzo, 2021
El TEAC analiza el alcance de la declaración de inconstitucionalidad del régimen de pagos fraccionados establecido en el 2016 para las grandes empresas, especialmente en lo que se refiere al primer pago fraccionado del 2018.

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Autor/es

Adrian Boix – Asociado Sénior

Pilar Álvarez – Consejera Académica

Tipología

Análisis

Áreas y sectores

Fiscal