We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
Consideraciones de la delimitación de los grupos de sociedades en el Impuesto de Actividades Económicas.
- Authors
Carrillo, Inmaculada Alonso; Chicharro, Montserrat Núñez; Peñalver, Jesús F. Santos
- Abstract
Defining the term "group of companies" has a significant relevance in the mercantil and accounting area, traditional direct and indirect taxes and at the tax "Impuesto de Actividades Económicas (IAE)". The exemption from tax IAE and the calculation of the "tax amount" are conditioned on "sales volumes". Below a million euros is exempt from tax IAE. If the company belongs to a "group of companies" the limit is determined on a consolidated basis. The determination of the "group of companies" concept and the "consolidated sales volumes", will focus the present research.
- Subjects
TAXATION of mergers &; acquisitions; CONSOLIDATED financial statements; TAXATION of business enterprises; ECONOMIC activity; INDUSTRIAL management; ACCOUNTING
- Publication
Partida Doble, 2012, Vol 23, Issue 241, p20
- ISSN
1133-7869
- Publication type
Article