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La Segregación De Las Sociedades Y Su Contradictoria Regulación

Author

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  • Ángela Atienza Pérez

    (Universidad de Granada)

Abstract

El presente trabajo se centra en mostrar la incoherencia normativa que se desprende de las leyes aplicables a una segregación, concretamente, las incompatibilidades existentes entre el régimen mercantil y fiscal. El inicio del trabajo abarca una visión teórica que trata de definir qué se entiende por segregación y dónde tiene cabida ésta en el derecho fiscal. En la segunda parte, se busca el desarrollo del régimen fiscal de una segregación y su problemática desde el punto de vista del Impuesto sobre Sociedades. Por último, se incluye una conclusión personal que trata de resolver la problemática más evidente que se suscita a lo largo de todo el trabajo.

Suggested Citation

  • Ángela Atienza Pérez, 2016. "La Segregación De Las Sociedades Y Su Contradictoria Regulación," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 159(2), pages 7-34, June.
    • Handle: RePEc:hpe:crotri:y:2016:v:159:i:2:p:7-34
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    More about this item

    Keywords

    modificación estructural; segregación; sucesión universal; escisión; aportación no dineraria; unidad económica; rama de actividad; combinación de negocios;
    All these keywords.

    JEL classification:

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

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