Publication: La exención de dividendos y plusvalías derivadas de la transmisión de participaciones en entidades en el impuesto sobre sociedades y en el impuesto sobre la renta de no residentes
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2022-04-20
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Universidad Complutense de Madrid
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Abstract
La presente tesis tiene como título «La exención de dividendos y plusvalías derivadas de la transmisión de participaciones en entidades en el Impuesto sobre Sociedades y en el Impuesto sobre la Renta de No Residentes».El objeto principal de la investigación se centra en el artículo 21 de la LIS. Este precepto dispone el que, en la actualidad, es el método general de corrección de la doble imposición intersocietaria en el ordenamiento tributario español, toda vez que regula una exención para los dividendos y rentas derivadas de la transmisión de la participación en entidades residentes y no residentes. El propósito perseguido es desarrollar un análisis exhaustivo de este precepto que aúne una exposición detallada y sistemática de la norma con el planteamiento de las principales cues-tiones conflictivas asociadas a su configuración y aplicación práctica. Con ello se aspira a desarrollar una investigación sobre el estado de la cuestión que identifique sus aspectos con-trovertidos y aporte soluciones al respecto. Asimismo, se pretende abordar el examen de la potencial incidencia de este régimen de exención en el gravamen de las rentas de fuente es-pañola que obtengan sociedades no residentes. En ambos casos se analiza si la normativa tributaria española resulta acorde con las exigencias derivadas del Derecho de la UE...
The title of this thesis is "The Spanish participation exemption regime in the Corporate In-come Tax and the Non-Residents Income Tax”.The main object of the investigation focuses on article 21 of the Corporate Income Tax Act. It currently lays out the general method for double tax relief for companies, given that it provides an exemption for dividends and capital gains derived from the transfer of shares in resident and foreign entities.The purpose of this work is to develop an exhaustive analysis of this article combining a detailed and systematic description of the norm and the study of the main issues linked to its configuration and practical application. The research aims to address the state of the art and to contribute with valid arguments on the interpretation of those issues. Likewise, it is in-tended to address the analysis of the potential impact of this participation exemption regime on the taxation of Spanish-sourced dividends and capital gains obtained by non-resident com-panies. In both cases, the aim is to analyze whether Spanish tax regulations are consistent with the requirements derived from EU law.The thesis is structured in six chapters. The first of them addresses the basics required for the development of the investigation. Specifically, the conceptual framework associated with the double taxation of this income and its relief is concisely presented, the evolution of the laws that have regulated this matter in Spain is examined, and the core elements of the configura-tion of article 21 are developed (integration in the Corporate Income Tax Act and interaction with the General Tax Act, EU law and double tax treaties)...
The title of this thesis is "The Spanish participation exemption regime in the Corporate In-come Tax and the Non-Residents Income Tax”.The main object of the investigation focuses on article 21 of the Corporate Income Tax Act. It currently lays out the general method for double tax relief for companies, given that it provides an exemption for dividends and capital gains derived from the transfer of shares in resident and foreign entities.The purpose of this work is to develop an exhaustive analysis of this article combining a detailed and systematic description of the norm and the study of the main issues linked to its configuration and practical application. The research aims to address the state of the art and to contribute with valid arguments on the interpretation of those issues. Likewise, it is in-tended to address the analysis of the potential impact of this participation exemption regime on the taxation of Spanish-sourced dividends and capital gains obtained by non-resident com-panies. In both cases, the aim is to analyze whether Spanish tax regulations are consistent with the requirements derived from EU law.The thesis is structured in six chapters. The first of them addresses the basics required for the development of the investigation. Specifically, the conceptual framework associated with the double taxation of this income and its relief is concisely presented, the evolution of the laws that have regulated this matter in Spain is examined, and the core elements of the configura-tion of article 21 are developed (integration in the Corporate Income Tax Act and interaction with the General Tax Act, EU law and double tax treaties)...
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Tesis inédita de la Universidad Complutense de Madrid, Facultad de Derecho, leída el 24-01-2022