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- Title
El IS y la limitación a la deducibilidad de gastos financieros del RDL 12/2012.
- Authors
Chandro, Luis Alfonso Rojí; Ondarza, José Antonio Rodríguez
- Abstract
The Royal Decree Law 12/2012 of 30 March is a substantive innovation regarding the fiscal consideration of financial expenditures, establishing for exercises initiated from 1/1/2012, occurs a permanent structural change in the configuration of the tax base for corporate tax, limiting the deductibility of such costs collected and accounted for in the income statementcausing differences between tax rules and accounting standard which can lead to the emergence of positive little adjustments in the quantification of the tax base. Variation with respect to the fiscal consideration of financial expenditures, occurs in a double dimension: the incorporation of a new meant the list of expenses tax deductible non. And on the other hand, the introduction of a general limitation on the deduction of expenses, which in practice becomes a temporary assignment of the same rule.
- Subjects
TAXATION; CORPORATE taxes; TAX deductions; TAX expenditures; TAX incentives
- Publication
Partida Doble, 2012, Vol 23, Issue 243, p12
- ISSN
1133-7869
- Publication type
Article