Estudio de los sujetos pasivos en el Impuesto sobre Sociedades

Identifier:  TDX:2827

Handle: https://hdl.handle.net/20.500.11797/TDX2827

Authors:  Viaña Torrento, Joan Ramon

Abstract:
This current thesis focuses on the study of the relationship of subjection between companies and other legal entities designated by the Corporation Tax Law with Spanish territory, through fiscal residence in that territory. All these companies and entities are analysed and delimited as well as those that are not included in this list in order to obtain as a result of the investigation the criteria of subjection, total exemption and partial exemption. Special mention should be made of the recent incorporation of civil companies for commercial purposes into the scope of corporate tax. The doctrinal interpretations resulting from it, emanated from the Directorate General of Taxes suffer from certain impartiality, with which we understand that in future the Courts will rectify some of the criteria valid to this day. In relation to the point of connection of the entities we must criticize the current art. 8 of the Corporation Tax Law that does not fix preference or hierarchy, so that it is left to the discretion of societies to be linked to the territory to which they must contribute. Tax competition among States, corporate offshoring, tax havens and e-commerce confirm the crisis of this connection point, thus supranational Treaties and Conventions are looking for alternatives that provide greater legal certainty to this issue.