Ventaja fiscal e Inaplicación Parcial en el Régimen Especial de Fusiones

  1. Antonio Romero de la Vega
  2. Jorge Salto Guglieri
Journal:
Carta tributaria. Revista de opinión

ISSN: 2443-9843

Year of publication: 2017

Issue: 26

Pages: 24-34

Type: Article

More publications in: Carta tributaria. Revista de opinión

Abstract

Despite the time passed since the first transposition of the Mergers Directive, delimitation of the tax advantage concept to the effects of applying the specific anti-abuse clause, continues to be the object of polemic. The authors, pursuant to different interpretative criteria admissible in Law, have decided to consider that simple deferment, which is consubstantial to the regime, is not, exclusively by itself, a tax advantage as alluded to in the precept. The thesis defended is supported, by the evolution of the precept regulations, and, particularly, the definitive triumph of the rule of partial non-application expressly introduced into the text of the regulations through Law 27/2014, but which undoubtedly embraced the spirit of the previous regulations.