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Préstamos participativos y cuentas en participación que encubren, para la AEAT, aportaciones a fondos propios - Despacho de abogados Gómez-Acebo & Pombo
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Préstamos participativos y cuentas en participación que encubren, para la AEAT, aportaciones a fondos propios

icon 16 de diciembre, 2019

El Tribunal Superior de Justicia de Cataluña avala una regularización tributaria por la que, conforme al artículo　16　de la Ley General Tributaria, se recalifica como aportación de fondos propios la formalización de contratos de cuentas en participación entre matriz y filial.


 

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Autor/es

Adrian Boix – Asociado Sénior

Pilar Álvarez – Consejera Académica

Tipología

Análisis

Áreas y sectores

Fiscal