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Una parcela en la contabilidad-fiscalidad en España: ¿la utilidad de las normas de actualización y regularización de balances: 1961-1996?. (A field in tax accounting in Spain. Are the rules of balance sheets regularization and revaluation useful: 1961-1996?)

  • Cámara Barroso, María del Carmen
  • Cámara de la Fuente, Macario
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    Este trabajo aborda una de las parcelas que relacionan la contabilidad y la fiscalidad empresarial en España: las leyes de regularización y actualización de balances (1961-1996). Hemos realizado un análisis histórico de las distintas disposiciones que han estado presentes en nuestro ordenamiento, desde entonces y hasta 1996, y de las que no ha habido ninguna nueva versión, siendo posible que queden sólo reducidas a una parte de la historia sobre la contabilidad-fiscalidad en España. Situaciones de inflación o la ocultación de elementos patrimoniales originan falta de representatividad de las cifras contables. Para la solución de estas cuestiones fueron creadas las leyes de regularización y actualización de balances. Se trata de normas que han permitido corregir las cifras contables, y acercarlas al valor real de los activos, y que han sido justificadas por su importancia para la mejora de la calidad de la información contable y como una buena solución en las cargas tributarias de las empresas. Para conocer la utilidad que pudieran haber tenido para la contabilidad y la fiscalidad empresarial, así como intentar explicar las razones de que esta actuación no se haya producido más allá de 1996, hemos recabado la opinión experta de los académicos y profesionales que han tenido una mayor presencia e influencia en la relación contabilidad-fiscalidad en España, con la perspectiva que pueden dar los catorce años transcurridos desde la última norma aplicada. (This paper focuses on one of the areas that link accounting to entrepreneurial taxation in Spain: the balance sheets regularization and revaluation (1961-1996). We have carried out a historical analysis of the regulation in our country from then to 1996, and which have not been renewed, being possible that they simply become a good example of tax accounting history in Spain. Situations of inflation and the concealment of corporate assets prevent accounting information from painting a faithful picture. In order to solve these problems the laws of balance sheets regularization and revaluation were passed. These rules have made possible correct the accounting information and make it loser to the real value of the assets, and these rules have been justified by their importance in order to improve the quality of accounting information and as a good solution in the tax burden of companies. In order to know if these rules have been useful for accounting and taxation and to try to explain the reasons why this action has not taken place after 1996, we have gathered expert opinion of academics and professionals who have had a great presence and influence in the relation between accounting and taxation, with the insight provided by the last fourteen years after the last regulation was passed).

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    Article provided by Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association. in its journal De Computis.

    Volume (Year): (2011)
    Issue (Month): 15 (December)
    Pages: 75-106

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    Handle: RePEc:dec:articl:2010-12:75-106
    Contact details of provider: Web page: http://www.aeca.es/

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