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Sistemas De Tributación De Accionistas

Author

Listed:
  • Emilio Albi Ibáñez

    (Universidad Complutense de Madrid)

Abstract

Los denominados sistemas de tributación de accionistas han cambiado mucho durante los últimos años. Los sistemas de imputación prácticamente no se usan con accionistas que sean personas físicas, aunque todavía se tienen en cuenta en las relaciones societarias matriz--filial. La exención total en residencia se consolida en cuanto a estas últimas relaciones. Los sistemas de exención parcial, o el uso de tipos diferenciados de gravamen, cuentan con aceptación amplia. El contenido de este trabajo analiza todos estos cambios, señalando las tendencias existentes en la fiscalidad internacional.

Suggested Citation

  • Emilio Albi Ibáñez, 2007. "Sistemas De Tributación De Accionistas," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 122(1), pages 11-46, March.
    • Handle: RePEc:hpe:crotri:y:2007:v:122:i:1:p:11-46
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    File URL: https://www.ief.es/vdocs/publicaciones/1/122.pdf#page=11
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    More about this item

    Keywords

    Sistemas de tributación de accionistas; Impuesto sobre Sociedades; doble gravamen de beneficios societarios; fiscalidad internacional.;
    All these keywords.

    JEL classification:

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

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