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Última interpretación del Tribunal Económico-Administrativo Central sobre el alcance de la cláusula antiabuso en el régimen de neutralidad fiscal - Despacho de abogados Gómez-Acebo & Pombo
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Última interpretación del Tribunal Económico-Administrativo Central sobre el alcance de la cláusula antiabuso en el régimen de neutralidad fiscal

icon 16 de mayo, 2024
El TEAC, poniendo en tela de juicio el criterio vertido por la DGT en su consulta vinculante V2214-23, concreta qué efectos de la ventaja fiscal obtenida por la aplicación indebida del Régimen FEAC deben eliminarse cuando proceda la aplicación de la cláusula antiabuso del art. 89.2 de la Ley 27/2014.

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Autor/es

Pilar Álvarez – Consejera Académica

Tipología

Análisis

Áreas y sectores

Fiscal