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Nuevo Reglamento del Impuesto sobre Sociedades - Despacho de abogados Gómez-Acebo & Pombo
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Nuevo Reglamento del Impuesto sobre Sociedades

icon 20 de julio, 2015
En el BOE de 11 de julio del 2015 se ha publicado el Real Decreto 634/2015, de 10 de julio, por el que se aprueba el Reglamento del Impuesto sobre Sociedades (RIS), cuyo contenido resumimos a continuación destacando los aspectos más relevantes y novedosos de la norma.Título I. La base imponible

— Imputación temporal de ingresos y gastos: aprobación de criterios diferentes al devengo

Los artículos 1 y 2 del Reglamento del Impuesto sobre Sociedades regulan, en términos similares al texto reglamentario anteriormente vigente (arts. 31 y 32 RIS 2004), el procedimiento que ha de seguirse en el caso de que las entidades utilicen, a efectos contables, un criterio de imputación temporal de ingresos y gastos diferente al del devengo…

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Nuevo Reglamento del Impuesto sobre Sociedades

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