Los grupos de sociedades en el derecho tributario

Miguel Ángel Romeo Ibáñez and Juan Ignacio Garicano del Hoyo
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Miguel Ángel Romeo Ibáñez: Bufete Cuatrecasas
Juan Ignacio Garicano del Hoyo: Bufete Cuatrecasas

EKONOMIAZ. Revista vasca de Economía, 2008, vol. 68, issue 02, 56-83

Abstract: The present paper pretends to approach the concept of a group of companies in a tax field, paying special attention to the meanings given by the tax legislator in every of the main taxes. This way, the references to the concept of group of companies in the Corporate Income Tax are constant, given the narrow relationship of this tax with the accountancy legislation, because the assessment of the tax base is made after the accountancy outcome. Precisely, there are two fields of Corporate Income Tax where the concept of group of companies takes special significance. On the one hand, the special regime of tax consolidation and, on the other hand, the Law 36/2006, 29th November, on Preventive Measures against Tax Fraud. At the same time, on Value Added Tax, it must be highlighted the introduction of a new regime of groups and must also be mentioned that the concept of group of companies is relevant in terms of Property Transfer Tax on chargable transfers and Legal Documentation Tax.

Keywords: tie parts; tie operations; sanctioning system (search for similar items in EconPapers)
JEL-codes: H25 K22 K34 (search for similar items in EconPapers)
Date: 2008
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