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Algunos Aspectos Sobre La Regulación Española De Los Procedimientos Amistosos: Suspensión E Intereses De Demora

Author

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  • Félix Alberto Vega Borrego

    (Universidad Autónoma de Madrid)

Abstract

En este trabajo se analiza la suspensión de la obligación de ingresar la deuda tributaria prevista en la regulación española de los procedimientos amistosos. También se estudia el alcance de la disposición adicional primera de la Ley del Impuesto sobre la Renta de No Residentes que establece que «durante la tramitación de los procedimientos amistosos no se devengarán intereses de demora».

Suggested Citation

  • Félix Alberto Vega Borrego, 2011. "Algunos Aspectos Sobre La Regulación Española De Los Procedimientos Amistosos: Suspensión E Intereses De Demora," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 141(4), pages 211-243, December.
    • Handle: RePEc:hpe:crotri:y:2011:v:141:i:4:p:211-243
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    Keywords

    Procedimiento amistoso; suspensión del ingreso de la deuda tributaria e intereses de demora (acreedores y deudores).;

    JEL classification:

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

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