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Empresa Pública Y Operaciones Vinculadas: Algunas Cuestiones No Resueltas

Author

Listed:
  • José Vicente Iglesias Gómez

    (Garrigues)

Abstract

La empresa pública queda sujeta como cualquier contribuyente del Impuesto sobre Sociedades a la normativa sobre operaciones vinculadas. La falta de consideración de sus muchas particularidades en una regulación no dirigida primordialmente a las empresas dependientes de las administraciones produce inseguridad jurídica y problemas que no son fáciles de abordar en el marco de la legislación vigente. El presente artículo recoge algunas de estas situaciones y ofrece algunas opiniones y líneas interpretativas para llegar a una solución adecuada, al objeto de evitar la exposición de dichos contribuyentes a controversias que no responden a ánimo alguno de evitar el impuesto ni sus obligaciones formales.

Suggested Citation

  • José Vicente Iglesias Gómez, 2013. "Empresa Pública Y Operaciones Vinculadas: Algunas Cuestiones No Resueltas," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 148(3), pages 105-117, September.
    • Handle: RePEc:hpe:crotri:y:2013:v:148:i:3:p:105-117
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