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Nuevas obligaciones documentales en materia de operaciones vinculadas - Despacho de abogados Gómez-Acebo & Pombo

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Nuevas obligaciones documentales en materia de operaciones vinculadas

16 de enero, 2009

SUMARIO
con la entrada en vigor del real decreto 1793/2008 de 3 de noviembre queda definido el deber de documentación que en materia de operaciones vinculadas ha de aportar tanto el obligado tributario como el grupo al cual pertenece. esta obligación documental queda constituida como autónoma e independiente de la obligación de valoración y responde a la necesidad de poner en manos de la administración la información necesaria para poder verificar que el precio que deriva de la operación realmente se corresponde con el precio de mercado.Régimen hasta la aprobación del Real Decreto 1793/2008
La antigua redacción del Reglamento del Impuesto sobre Sociedades establecía un deber de documentación (arts. 18 y 19) previo a la propuesta de valoración.

Nuevas obligaciones documentales en materia de operaciones vinculadas

Autor/es

Pablo Alarcón

Tipología

Análisis