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Comentarios sobre el régimen especial del grupo de entidades en el Impuesto sobre el Valor Añadido (II)

Author

Listed:
  • Domingo Carbajo Vasco

    (Agencia Estatal de Administración Tributaria)

Abstract

El autor, en dos partes, comenta el contenido, características y finalidad del denominado «régimen especial del grupo de entidades» (REGE) en el IVA, a partir del estudio de la normativa y doctrina europeas, así como de la legislación y doctrina españolas; para concluir con la necesidad de una reforma profunda del modelo español que, al menos, lo adapte a la normativa europea y limite los errores técnicos que la regulación actual contiene. En este segundo artículo, el autor concentra el análisis en las dos modalidades del régimen especial de grupos en España, sus contenidos, los aspectos procedimentales y el régimen de infracciones y sanciones tributarias.

Suggested Citation

  • Domingo Carbajo Vasco, 2018. "Comentarios sobre el régimen especial del grupo de entidades en el Impuesto sobre el Valor Añadido (II)," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 167(2), pages 47-89, June.
    • Handle: RePEc:hpe:crotri:y:2018:v:167:i:2:p:47-89
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