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El Tratamiento Tributario De Los Gastos Financieros En El Impuesto Sobre Sociedades

Author

Listed:
  • Jaime Aneiros Pereira

    (Universidad de Vigo)

Abstract

El Real Decreto Ley 12/2012 modificó el régimen de deducibilidad fiscal de los gastos en el Impuesto sobre Sociedades, sustituyendo a la antigua regla de subcapitalización por una limitación general de deducibilidad de los intereses hasta el 30 por ciento del beneficio antes de intereses, impuestos, depreciación y amortización (EBITDA). La nueva regulación del Impuesto sobre Sociedades, Ley 27/2014, mantiene este régimen.

Suggested Citation

  • Jaime Aneiros Pereira, 2015. "El Tratamiento Tributario De Los Gastos Financieros En El Impuesto Sobre Sociedades," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 157(4), pages 7-23, December.
    • Handle: RePEc:hpe:crotri:y:2015:v:157:i:4:p:7-23
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    More about this item

    Keywords

    Subcapitalización; intereses; EBITDA; deducción de intereses; endeudamiento de sociedades; capitalización de sociedades.;
    All these keywords.

    JEL classification:

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

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