Análisis de la Aplicación del Método del Efecto Impositivo en las Sociedades Patrimoniales

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ID: 55545
2004
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Abstract
En este trabajo se reflexiona acerca de las particularidades que tendrá la aplicación del método del efecto impositivo en las compañías a las que resulte aplicable el régimen fiscal especial de sociedades patrimoniales. Este régimen, que entró en vigor en 2003, implica que estas sociedades determinan su base imponible siguiendo la normativa propia del Impuesto sobre la Renta de las Personas Físicas, lo que generará un notable aumento de diferencias entre resultado contable y base imponible en las mismas. Por otra parte, el hecho de que la base imponible de estas sociedades se divida en dos partes, general y especial, que tributan a tipos distintos, genera problemas a la hora de valorar tanto el gasto impositivo devengado como los activos y pasivos fiscales, analizándose en el trabajo diferentes posibilidades de tratamiento para esta situación. This paper makes a reflection on the particularities that the tax effect method application will have in the companies where the special tax regime of patrimonial societies is applicable. This regime, that went into effect in 2003, implies that these societies determine their tax basis following the norm of the Physical People Rent Tax, which will produce large differences between their accounting profiles and their tax basis. On the other hand, the fact that these societies ' tax basis is divided in two parts, generic and special, which will be paid to two different taxes, generates problems when valuing the tax expense yielded and deferred tax assets and liabilities, being analyzed different possibilities for this situation in this paper.
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Authors Rojas, José Moreno;
Journal revista de contabilidad: spanish accounting review
Year 2004
DOI
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http://www.rc-sar.es/verPdf.php?articleId=125
Keywords
neoplasms. tumors. oncology. including cancer and carcinogens business economics as a science diseases of the respiratory system finance social sciences economic theory. demography commerce history (general) and history of europe language and literature political science commercial geography. economic geography law in general. comparative and uniform law. jurisprudence philosophy. psychology. religion accounting. bookkeeping civil law

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