Practical example on the consequences of the change of taxation of entities in rent attribution

Identifier:  TFG:2110

Handle: https://hdl.handle.net/20.500.11797/TFG2110

Authors:  Peña Valencia, Rocio

Abstract:
The main purpose of this work is to analyse the outcomes, in terms of fiscal obligations, that were generated by the Tax Reform of Companies Tax when it was applied in the article 7 of the Law 27/2014 to the Civil Companies for commercial purposes. As a result of this Tax Reform, one of the greatest shifts was that the modification of the article that made reference to the taxpayers of the Corporate Income Tax Axt, in which was said that as of 2016 the tax reform came into force it would be subject of this tax “legal persons, excluding civil companies which have no commercial purpose”. Within framework of taxation, is crucial to know the laws and how they affect societies. In order to explain the consequences of this law and the solutions that could manage the Civil Societies with commercial purpose, a study of a society called “Sociedad Perros, S.C.P." will be made.