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Ganancias: renta presunta por disposiciones efectuadas a favor de terceros

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  • Sobré, Ignacio Sanmartín

Abstract

Como parte de la denominada "reforma tributaria 1985", la ley nacional 23.260 creó un particular tipo de renta en la tercera categoría del Impuesto a las Ganancias, a la cual nos referiremos en el presente trabajo. Se trata de una presunción legal sustantiva que no admite prueba en contrario (absoluta), por lo que en numerosos casos (en su mayoría) la realidad jurídica diferirá de la realidad fáctica.

Suggested Citation

  • Sobré, Ignacio Sanmartín, 2014. "Ganancias: renta presunta por disposiciones efectuadas a favor de terceros," Nülan. Deposited Documents 2335, Universidad Nacional de Mar del Plata, Facultad de Ciencias Económicas y Sociales, Centro de Documentación.
    • Handle: RePEc:nmp:nuland:2335
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    Keywords

    Impuesto a las Ganancias;

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