Tax Reform of Civil Societies

Identifier:  TFG:1105

Handle: https://hdl.handle.net/20.500.11797/TFG1105

Authors:  Martí Bosch, Neus

Abstract:
In this paper we study the tax reform of civil societies. Civil societies have been affected by the reform of Law 27/2004 of 27 November, the tax. These new entities in this tax period longer pay for the income tax of the Physical People and accordingly taxed by the tax. This raises the study of the Company in general terms, what is its constitution, membership dues against third parties, the extinction of these companies and the possible disappearance of these entities because of this change. Such societies are characterized by family businesses and are causing a fiscal disadvantage. However, the relevant legislation applicable to the tax change which aims to provide more neutrality, equality and justice to the tax . Specifies how this amendment , the reasons for this reform and possible solutions for these institutions to face the new form of taxation, that is to say , what are the options that society has to accept or reject this tax change it.