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La Solución Italiana A La Doble Imposición Intersocietaria Y Su Posible Aplicación Al Ordenamiento Tributario Español

Author

Listed:
  • Juan Ignacio Gorospe Oviedo

    (Universidad CEU San Pablo)

Abstract

La corrección de la doble imposición económica en España y en Italia por la recepción de dividendos por personas físicas ha sido modificada debido a la jurisprudencia del Tribunal de Justicia de las Comunidades Europeas. Sin embargo, la opción elegida ha sido distinta en ambos países, aunque el presupuesto de partida era el mismo: el sistema de imputación estimativa. Ahora, en Italia opera un régimen de exención porcentual, y en España una exención fija de 1.500 euros. En este trabajo se comparan ambas normativas y se abordan los problemas de constitucionalidad de la ley española.

Suggested Citation

  • Juan Ignacio Gorospe Oviedo, 2009. "La Solución Italiana A La Doble Imposición Intersocietaria Y Su Posible Aplicación Al Ordenamiento Tributario Español," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 133(4), pages 157-180, december.
    • Handle: RePEc:hpe:crotri:y:2009:v:133:i:4:p:157-180
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