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Aspectos Problemáticos De La No Sujeción De La Transmisión Del Patrimonio Empresarial En El Artículo 7.1º De La Ley Del Impuesto Sobre El Valor Añadido

Author

Listed:
  • Olga Carreras Manero

    (Universidad de Zaragoza)

  • Sabina de Miguel Arias

    (Universidad de Zaragoza)

Abstract

El presente trabajo tiene por objeto, en primer término, el estudio y análisis de los diversos requisitos que deben concurrir para declarar no sujeta al Impuesto sobre el Valor Añadido la transmisión del patrimonio empresarial, haciendo especial hincapié en los aspectos problemáticos de los mismos, para pasar a abordar, ya en segundo lugar, las consecuencias que la aplicación del referido supuesto de no sujeción comporta en la práctica.

Suggested Citation

  • Olga Carreras Manero & Sabina de Miguel Arias, 2012. "Aspectos Problemáticos De La No Sujeción De La Transmisión Del Patrimonio Empresarial En El Artículo 7.1º De La Ley Del Impuesto Sobre El Valor Añadido," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 142(1), pages 45-56, March.
    • Handle: RePEc:hpe:crotri:y:2012:v:142:i:1:p:45-56
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    Keywords

    Impuesto sobre el Valor Añadido; No sujeción; Transmisión del patrimonio empresarial.;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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