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Novedades Relevantes En El Tratamiento Tributario De Los Juros Sobre O Capital Próprio Brasileños

Author

Listed:
  • Cesteros Ruiz, Laura

    (Universidad de Valladolid)

Abstract

Este trabajo versa sobre la controversia existente acerca de la naturaleza jurídica de los juros sobre o capital próprio de fuente brasileña y su correspondiente tratamiento tributario en el contexto de la aplicación del derecho interno de Brasil y de España, así como en el ámbito de los Convenios para evitar la doble imposición. A estos efectos, se examinan las principales corrientes sobre esta materia tanto desde el prisma del derecho brasileño como del español. Asimismo, se analizan las implicaciones de la firma del Instrumento Multilateral del Proyecto BEPS el pasado 20 de octubre de 2025 por parte-de Brasil, en lo que respecta al tratamiento tributario de los dividendos, en general, y de los juros sobre o capital próprio, en particular.

Suggested Citation

  • Cesteros Ruiz, Laura, 2026. "Novedades Relevantes En El Tratamiento Tributario De Los Juros Sobre O Capital Próprio Brasileños," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 199(2), pages 73-114, June.
    • Handle: RePEc:hpe:crotri:y:2026:v:199:i:2:p:73-114
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    File URL: https://cronicatributaria.ief.es/ief/ct/index.php/cronica-tributaria/article/view/2543/3181
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    JEL classification:

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

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