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El TEAC continúa interpretando el alcance de la cláusula antiabuso en el régimen de neutralidad fiscal - Despacho de abogados Gómez-Acebo & Pombo
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El TEAC continúa interpretando el alcance de la cláusula antiabuso en el régimen de neutralidad fiscal

icon 21 de enero, 2025

Tras haber confirmado que una aportación no dineraria de acciones incurría en el supuesto de hecho del artículo 89.2 de la Ley del Impuesto sobre Sociedades, el Tribunal Económico-Administrativo Central interpreta que el abuso cometido debe corregirse gravando en el aportante la plusvalía inicialmente diferida derivada de la existencia, en la fecha de la aportación, de beneficios pendientes de repartir, gravamen que procede en los ejercicios en los que el socio obtenga la disponibilidad, indirecta, de dichos beneficios.

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Autor/es

Adrián Boix – Asociado Sénior

Luis Cuesta – Socio

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Tipología

Análisis

Áreas y sectores

Fiscal