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Aplicación de cantidades pendientes de compensación o deducción y opciones tributarias: análisis del nuevo apartado 4 del artículo 119 de la ley general tributaria

Author

Listed:
  • Salvador Montesinos Oltra

    (Universidat de València)

Abstract

Este trabajo analiza el nuevo apartado 4 del artículo 119 de la Ley General Tributaria (LGT) introducido por la Ley 34/2015, de 21 de septiembre. Tomando como referencia la compensación de bases imponibles negativas, el artículo trata de elucidar si la aplicación de cantidades pendientes a la que se refiere dicha norma implica ejercicio de una opción tributaria, así como las razones que han llevado a prohibir la recuperación de cantidades ya aplicadas, cuestión que guarda una estrecha relación con el tipo de infracción previsto en el artículo 195.1., párrafo segundo, de la misma LGT.

Suggested Citation

  • Salvador Montesinos Oltra, 2016. "Aplicación de cantidades pendientes de compensación o deducción y opciones tributarias: análisis del nuevo apartado 4 del artículo 119 de la ley general tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 161(4), pages 97-143, December.
    • Handle: RePEc:hpe:crotri:y:2016:v:161:i:4:p:97-143
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    More about this item

    Keywords

    tributos; opciones tributarias; compensación de bases imponibles negativas; créditos fiscales; infracciones tributarias;
    All these keywords.

    JEL classification:

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

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