Préstamos intragrupo en la normativa española sobre operaciones vinculadas del Impuesto sobre sociedades

AutorAitor Navarro Ibarrola
Páginas93-117
Pwgxc"Hkuecnkfcf"̋"OqpqitƒÞeq"̋"!∀#∃%&∋(%()∀∗+,−∗%∃∋.∗%&)/)0.12∗∋+%−∋%"̋"KUUP;5
+;<934=;
Rtf‌iuvcoqu"kpvtcitwrq""
gp"nc"pqtocvkxc"gurc‚qnc""
uqdtg"qrgtcekqpgu"xkpewncfcu""
fgn"Korwguvq"uqdtg"uqekgfcfgu
Ckvqt"Pcxcttq"Kdcttqnc,
(#∋)∃∗∋#+/4−0/3&∃+0∋%&∋#6+
73∀8∃#∗∀0/0+:/#.∋∗+>>>+0∃+=/0#∀0
Hgejc"fg"tgegrek„p<"25/2;/423;"
Hgejc"fg"cegrvcek„p<"46/2;/423;
TGUWOGP<
Gp"guvg"vtcdclq"ug"cdqtfcp"ewguvkqpgu"tghgtkfcu"cpƒnkuku"fg"eqorctcdknkfcf"gp"qrgtcekqpgu"fg"
rtf‌iuvcoq"kpvtcitwrq"gp"gn"octeq"fg"nc"pqtocvkxc" uqdtg"qrgtcekqpgu"xkpewncfcu"fg"nc"Ng{"fgn"
Korwguvq"uqdtg"uqekgfcfgu0" Nc"hkpcnkfcf" swg"ug" rgtukiwg" gu"gn" guvcdngekokgpvq"fg" wp"octeq"
cfgewcfq"fg"dwgpcu"rtƒevkecu"c"rctvkt"fgn"cpƒnkuku"etvkeq"fg"ncu"tgeqogpfcekqpgu"fg"nc"QEFG."
nc"lwtkurtwfgpekc"gurc‚qnc"{"nc"fqevtkpc"swg"jc"vgpkfq"qecuk„p"fg"cdqtfct"guvc"ocvgtkc0
Rcncdtc u"encxgkorwguvq" fg" uqekgfcfgu." rtgekqu" fg" vtcpuhgtgpekc." qrgtcekqpgu"
xkpewncfcu."hkpcpekcek„p."rtf‌iuvcoq"kpvtcitwrq0
CDUVTCEV<
Kp" vjku" rcrgt" vjg" cwvjqt" gzcokpgu" vtcpuhgt" rtkekpi" kuuwgu" tghgttgf" vq" kpvtc/itqwr"nqcp"
citggogpvu"kp" vjg" htcogyqtm" qh" vjg" Urcpkuj" eqtrqtcvg" vcz"ncy0" Vjg" cko" ku" vq"g uvcdnkuj
," Guvg"vtcdclq"ug"eqorngv„"c"nq"nctiq"fg"wpc"guvcpekc"fg"kpxguvkicek„p"gp"gn"Ocz"Rncpem"Kpu/
vkvwvg"hqt"Vcz"Ncy"cpf"Rwdnke"Hkpcpeg"*Owpkej."Cngocpkc+"fgn"37"fg"cdtkn"cn"37"fg"ugrvkgodtg"fg"423;."
hkpcpekcfc"rqt"nc"Wpkxgtukfcf"Ectnqu"KKK"fg"Ocftkf0"Cfgoƒu."uw"gncdqtcek„p"ug"gpoctec"gp"gn"rtq{gevq"
FGT4239/:7555/R"ÓNc"hkuecnkfcf"kpvgtpcekqpcn"vtcu"DGRU."½uqp"ncu"pwgxcu"tgincu"{"rtqrwguvcu"cfgewfcu"
rctc"vqfqu"nqu"GuvcfquAÔ."hkpcpekcfq"rqt"gn"Okpkuvgtkq"fg"Geqpqoc."ew{q"kpxguvkicfqt"rtkpekrcn"gu"gn"
Rtqh0"Ft0"Lwcp"¥qtpq¦c"Rf‌itg¦0"Eqpvcevq0pcxcttqBwe5o0gu0
+;<934=;
Rtf‌iuvcoqu"kpvtcitwrq"gp"nc"pqtocvkxc"gurc‚qnc"uqdtg"qrgtcekqpgu"xkpewncfcu""
fgn"Korwguvq"uqdtg"uqekgfcfgu"
*Ckvqt"Pcxcttq"Kdcttqnc+
Pwgxc"Hkuecnkfcf"̋"OqpqitƒÞeq"̋"!∀#∃%&∋(%()∀∗+,−∗%∃∋.∗%&)/)0.12∗∋+%−∋%"̋"KUUP
;6
cp" cfgswcvg" htcogyqtm" qh" dguv" rtcevkegu" vjtqwij" vjg" etkvkecn" cpcn{uku" qh" QGEF"
tgeqoogpfcvkqpu."Urcpkuj"ecug"ncy"cpf"nkvgtcvwtg"qp"vjg"uwdlgev"ocvvgt0
Mg{"yqtfuUrcpkuj" eqtrqtcvg" kpeqog" vcz." vtcpuhgt" rtkekpi." eqpvtqnngf" vtcpucevkqpu."
hkpcpeg."kpvtc/itqwr"nqcpu0
UWOCTKQΖ6+>3∋0−%%∀Η36+Ψ6+:−∃∗&∀∋3∃∗+%∋3∋8∃#&∀0/∗+∗∋5#∃+∃.+%∋3&∃3∀0∋+∆Τ3∀∆∋+0∃.+Ι#∀3%∀Ι∀∋+0∃+Ι.∃3/+
%∋∆Ι∃&∃3%∀/+∃3+∗−Ι−∃∗&∋∗+0∃+)∀3/3%∀/%∀Η3+∀3/;Χ#−Ι∋6+Ν6++%∋##∃%&/+0∃&∃#∆∀3/%∀Η3+0∃+.∋∗+
1∃%1∋∗+%∋∆∋+Ι#∀∆∃#/+∃&/Ι/+0∃.+/3Γ.∀∗∀∗+0∃+%∋∆Ι/#/5∀.∀0/06+Ν6Ζ6+:/#/%&∃#Τ∗&∀%/∗+∃%∋3Η∆∀%/∗+
#∃.∃8/3&∃∗+0∃+./+∋Ι∃#/%∀Η36+Ν6Ψ6++∆∋0∀)∀%/%∀Η3+0∃+.∋∗+&Φ#∆∀3∋∗+0∃+./+∋Ι∃#/%∀Η3+&/.+4+%∋∆∋+
1/+∗∀0∋+∃∗−%&−#/0/+∃3∃+∃3&∀0/0∃∗+8∀3%−./0/∗+0/+ .−Χ/#+/+ 0∀∗&∋#∗∀∋3∃∗+∀3∗/.8/5.∃∗+∃3+∃.+
/3Γ.∀∗∀∗6+_6+ (/#&∀%−./#∀0/0∃∗+0∃.+/3Γ.∀∗∀∗+ 0∃+ %∋∆Ι/#/5∀.∀0/0+ ∃3+ ∃.+∗−Ι−∃∗&∋+0∃+ Ι#Φ∗&/∆∋∗+
∀3/Χ#−Ι∋6+_6Ζ6+(#∃%∀∗∀∋3∃∗+∗∋5#∃+./+8/.∀0∃Σ+4+∋Ι∋#&−3∀0/0+0∃+.∋∗+∆Φ&∋0∋∗+0∃+%∋∆Ι/#/5∀.∀0/0+
Ι/#/+./+8/.∋#/%∀Η3+0∃+Ι#Φ∗&/∆∋∗+∀3/Χ#−Ι∋6+_6Ψ6+?.+%Γ.%−.∋+0∃+./+#∃∆−3∃#/%∀Η3+0∃.+Ι#Φ∗&/∆∋6+
+#∃.∃8/3%∀/+0∃+./+%/.∀)∀%/%∀Η3+%#∃0∀&∀%∀/+0∃.+0∃−0∋#6+ε6+:∋3%.−∗∀∋3∃∗
30" KPVTQFWEEKðP
Gp"gn"eqpvgzvq"fg"itwrqu"fg"gortgucu."nc"qticpk¦cek„p"fg"nc"vguqtgtc"gu"wpc"fg"
ncu"vctgcu"oƒu" korqtvcpvgu" c" swg"ug"gphtgpvc" gn" fgrctvcogpvq" Þpcpekgtq" rctc"
gn"fgucttqnnq"cfgewcfq"fg"nc"qrgtcvkxc"gortguctkcn0"Nc"fgÞpkek„p"fg"wpc"rqnvkec"
Þpcpekgtc"gÞekgpvg"rcuc"rqt"qrvkok¦ct"nc"nkswkfg¦"fg"ecfc"wpq"fg"uwu"eqorqpgp/
vgu"3 ."tgfwekt"equvgu"Þpcpekgtqu"{"eqpvgpgt"nc"ectic"Þuecn"4 ."gp"wp"rtqeguq"eqpvkpwq"
fg"oglqtc"gp"nc"cukipcek„p"fg"tgewtuqu"gp"ecfc"eqorqpgpvg"gn"itwrq"eqp"xkuvcu"c"
wpc"oglqtc"gp"nc"gÞekgpekc"fgn"itwrq"gp"uw"eqplwpvq"50"Nc"eqpeguk„p"fg"rtf‌iuvcoqu"
kpvtcitwrq."gn"guvcdngekokgpvq"fg"ictcpvcu"swg"eqpvtkdw{cp"c"tgfwekt"nqu"equvgu"
fg"Þpcpekcek„p."gn"gorngq"fg"guvtwevwtcu"fg"%/∗1;Ι∋∋.∀3Χ"swg"rgtokvcp"wpc"egp/
vtcnk¦cek„p"cfgewcfc"fg"nc"hwpek„p"fg"vguqtgtc"q"gn"gorngq"fg"ugiwtqu"ecwvkxqu"
kpekfgp" gp" nc" rqnvkec" fg" Þpcpekcek„p" vcpvq" eqoq" nc" guvtcvgikc" cfqrvcfc" rctc"
nc"qdvgpek„p" fg" Þpcpekcek„p" gzvgtkqt0"Nc" qticpk¦cek„p"fg"nc"vguqtgtc"fgn" itwrq"
rwgfg"guvtwevwtctug"eqp"fkuvkpvqu"itcfqu"fg"egpvtcnk¦cek„p."fgufg"wp"oqfgnq"gp"
swg"ecfc"gpvkfcf"fgvgtokpg"uwu"pgegukfcfgu"Þpcpekgtcu"fg"ocpgtc"cwv„pqoc"g"
kpfgrgpfkgpvg"fgn"tguvq."jcuvc"cswf‌in"gp"swg"nc"iguvk„p"Þpcpekgtc"ug"fgunkpfc"fg"
nc"iguvk„p"qrgtcvkxc"{"ug"egpvtcnk¦c"gp"wpc"¿pkec"gpvkfcf"60"
Rqt"uw"rctvg."ncu"fkhgtgpekcu"gp" gn" vtcvcokgpvq" eqpvcdng"fg"nc"tgpvc" fgtkxcfc"fg"
kpuvtwogpvqu"fg"fgwfc"htgpvg"c"nqu"swg"tguwnvcp"fg"nc"rctvkekrcek„p"gp"nqu"hqpfqu"
3" Λ?:!+Ψ[Ζ⊥+(−5.∀%+!∀∗%−∗∗∀∋3+0#/)&+∋3+)∀3/3%∀/.+/3∗/%&∀∋3∗."rct05;0
4" Q0"O qgtgt" *4 239 +" ÑDG RU"Ce vkqpu"cp f" Tgcevk qpu Vjg Vj ktf"Ncy" qh"OqvkqpÔ"kp"Kpvgteqorcp{"
HkpcpekpiAÒ"*Vcz"Ocpcigogpv"Vtcpuhgt"Rtkekpi"Tgrqtv."xqn047."p044."9"r0+."r030
5" Xkf0"Y0"Uejp"*4234+"ÑVtcpuhgt"Rtkekpi"/"Dwukpguu"Kpegpvkxgu."Kpvgtpcvkqpcn"Vczcvkqp"cpf"Eqt/
rqtcvg"NcyÒ"1gp1"Y0"Uejp"{"M0"Mqptcf"*gfu0+"2−30/∆∃3&/.∗+∋)+>3&∃#3/&∀∋3/.+,#/3∗)∃#+(#∀%∀3Χ+∀3+µ+/30+
?%∋3∋∆∀%∗"*Dgtnkp/Jgkfgndgti<"Urtkpigt"Xgtn ci."r069/89+."r0790
6" Λ?:!+Ψ[Ζ⊥+(−5.∀%+!∀∗%−∗∗∀∋3+0#/)&+∋3+)∀3/3%∀/.+/3∗/%&∀∋3∗."rct05:0

Para continuar leyendo

Solicita tu prueba

VLEX utiliza cookies de inicio de sesión para aportarte una mejor experiencia de navegación. Si haces click en 'Aceptar' o continúas navegando por esta web consideramos que aceptas nuestra política de cookies. ACEPTAR