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Obligaciones De Documentación Y Régimen Sancionador En Las Operaciones Vinculadas. De La Ley 36/2006 A La Ley 27/2014 Del Impuesto Sobre Sociedades

Author

Listed:
  • Teodoro Cordón Ezquerro

    (Inspector de Hacienda)

Abstract

La obligación de declarar las operaciones vinculadas a valor de mercado por las personas que intervienen en las mismas, sin perjuicio de que la Administración tributaria pudiese comprobar que dicho valor se corresponde con el que habrían acordado partes independientes, se acompañó de la elaboración de la documentación necesaria acreditativa del valor declarado que podía exigir la Administración, con su correspondiente régimen sancionador, de acuerdo con la Ley 36/2006. Como consecuencia del conflicto jurisprudencial planteado contra la documentación y su régimen sancionador, tras los fallos del Tribunal Constitucional y del Tribunal Supremo, la Ley 27/2014, ha simplificado dichas obligaciones y reducido las sanciones.

Suggested Citation

  • Teodoro Cordón Ezquerro, 2015. "Obligaciones De Documentación Y Régimen Sancionador En Las Operaciones Vinculadas. De La Ley 36/2006 A La Ley 27/2014 Del Impuesto Sobre Sociedades," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 155(2), pages 65-85, June.
    • Handle: RePEc:hpe:crotri:y:2015:v:155:i:2:p:65-85
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