La compensación de bases imponibles negativas en el Impuesto sobre Sociedadesalgunas cuestiones controvertidas y el necesario regreso de la dogmática jurídica
Editorial: Dykinson
ISBN: 978-84-1122-556-4, 978-84-1122-452-9
Ano de publicación: 2022
Páxinas: 223-254
Tipo: Capítulo de libro
Resumo
The offsetting of tax loss carry-forwards is a core element in the configuration of the Corporate Income Tax base. However, some aspects like the legal nature and the limits of the exercise of such offsetting are needed of a clear and precise regulation. The administrative doctrine and, fundamentally, the case law have been drawing the contours of this figure in the absence of a well-defined regulatory framework. The revocability of the option, the play of the statute of limitations or the configuration as a right are some examples of the court´s interpretation. However, other issues that would justify a more detailed and adequate normative regulation of the figure have yet to be defined.