DEDUCIBILIDAD FISCAL DE LAS PÉRDIDAS POR DETERIORO
16/10/2023
Publicado enFiscal, Impuesto sobre sociedades
ES DEDUCIBLE fiscalmente el gasto contable correspondiente al deterioro de las EXISTENCIAS al no establecer
MÉTODO ESTIMACIÓN OBJETIVA PARA DETERMINAR EL RENDIMIENTO NETO
16/10/2023
Publicado enFiscal, IRPF
Se aplican determinados indicadores objetivos ( SIGNOS, ÍNDICES O MÓDULOS ) prescindiendo de los flujos
OPERACIONES VINCULADAS
16/10/2023
Publicado enFiscal, Impuesto sobre sociedades
SUPUESTOS DE VINCULACIÓN FISCAL: -Una entidad y sus: - socios o partícipes (25%) + grupo
ENTIDADES DE NUEVA CREACIÓN TRIBUTACIÓN AL TIPO REDUCIDO DEL 15%
16/10/2023
Publicado enFiscal, Impuesto sobre sociedades
CONDICIONES EXIGIDAS: -Es aplicable a las entidades constituidas a partir de 1-1-2015 -Es necesario que
CLASES DE INFRACCIONES TRIBUTARIAS ART.183 LEY GENERAL TRIBUTARIA
16/10/2023
Publicado enAdministracion Tributaria
Son infracciones tributarias las acciones u omisiones: -Dolosas -Culposas -Con cualquier grado de negligencia LAS
RÉGIMEN ESPECIAL DE AGRICULTURA, GANADERÍA Y PESCA
16/10/2023
Publicado enAgricultura y Ganadería, IVA, Regímenes especiales
SE APLICA A: a) Los TITULARES DE EXPLOTACIONES agrícolas y ganaderas que obtengan directamente productos
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