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Matices sobre las obligaciones de información de las entidades que tributan en consolidación fiscal - Despacho de abogados Gómez-Acebo & Pombo
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Matices sobre las obligaciones de información de las entidades que tributan en consolidación fiscal

icon 21 de noviembre, 2016
La Dirección General de Tributos ha emitido varias consultas en las que aclara algunas de las dudas interpretativas que pueden derivarse de las obligaciones de información que incumben a las entidades acogidas al régimen de consolidación fiscal, cuestiones en su mayoría conectadas con el perímetro de consolidación diseñado por la Ley 27/2014, de 27 de noviembre.Como es sabido, la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades (LIS), modificó de forma sustancial el denominado régimen de consolidación fiscal introduciendo cambios que, entre otros aspectos, han incidido en las obligaciones de información que con la Administración tienen ahora las entidades que, reuniendo los requisitos exigidos para ello, opten por tributar de forma consolidada…

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Matices sobre las obligaciones de información de las entidades que tributan en consolidación fiscal

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Autor/es

Pilar Álvarez – Consejera Académica

Tipología

Análisis

Áreas y sectores

Fiscal