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La fiscalidad de la venta unidad productiva en sede concursal

Author

Listed:
  • Carmen Calderón Patier

    (Universidad San Pablo CEU)

Abstract

El presente trabajo analiza los aspectos fiscales derivados de la transmisión de unidades productivas en sede concursal. Se detallan y especifican los elementos tributarios básicos implicados en el proceso, para a continuación centrarse en qué consecuencias tributarias se derivan de este tipo de operaciones en sede concursal desde la perspectiva tanto de la imposición directa como indirecta y para todos los agentes implicados, esto es, para la empresa concursada y para la adquirente. Destacar la necesidad de elaborar una adecuada planificación fiscal para la realización de cualquier tipo de operación de compraventa de unidades productivas en sede concursal.

Suggested Citation

  • Carmen Calderón Patier, 2018. "La fiscalidad de la venta unidad productiva en sede concursal," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 169(4), pages 7-35, December.
    • Handle: RePEc:hpe:crotri:y:2018:v:169:i:4:p:7-35
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    More about this item

    Keywords

    concurso de acreedores; fiscalidad; venta de unidad productiva;
    All these keywords.

    JEL classification:

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

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