Impuesto sobre sociedades: Análisis de determinadas reformas tributarias.
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2017-06
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Jaén: Universidad de Jaén
Resumen
[ES]La crisis económica y financiera vivida en España, desde 2008 hasta la actualidad, ha sido un fenómeno nefasto que ha provocado un gran desplome de los ingresos públicos causando un elevado déficit público en nuestro país. Dada la magnitud de estos desequilibrios presupuestarios, ha sido preciso aplicar medidas de contención del gasto público.
No obstante, debido a que los recursos tributarios aportan más del 90% de los ingresos públicos, aparte de los recortes que han afectado al gasto público, se han impuesto reformas fiscales centradas en los principales impuestos que componen el sistema impositivo español con la finalidad de conseguir un incremento en los ingresos públicos. A este respecto, el Gobierno español ha aprobado reformas tributarias destinadas a obtener una mayor recaudación a través del Impuesto sobre Sociedades. Concretamente, el presente Trabajo Fin de Grado se centra en analizar los efectos de dos de esas reformas: la limitación en la deducibilidad de los gastos financieros, introducida en el artículo 16 de la Ley del Impuesto sobre Sociedades (LIS) dada por el Real Decreto-ley 12/2012, de 30 de marzo; y la limitación de las amortizaciones fiscalmente deducibles señalada en el artículo 7 de la Ley 16/2012, de 27 de diciembre.
[EN]The fiscal and economic crisis experienced in Spain since 2008 has been a terrible event that has caused a major fall of the public income leading to a public deficit in our country. Given the magnitude of that budget imbalance, it has been necessary to apply control measures in the public investments. However, as fiscal resources contribute with over 90% of the overall public income, not only those cutbacks affected the public investment, but also some fiscal reforms have been introduced. Those reforms are focused on the main taxes that form the Spanish tax system with the objective of achieving an increase in the public income. In this aspect, the Spanish government has approved different tax reforms with the aim of increasing the revenue obtained via the Corporation tax. Specifically, this project is focused on analyzing the effects of two of those reforms: deductibility of financial expenses, introduced in the 16th article of the Law of Corporation Taxes given by the Royal Decree-Law 12/2012, 30th of March; and the limitation of fiscally deductible amortizations, included in the 7th article of the Law 16/2012, 27th of December.
[EN]The fiscal and economic crisis experienced in Spain since 2008 has been a terrible event that has caused a major fall of the public income leading to a public deficit in our country. Given the magnitude of that budget imbalance, it has been necessary to apply control measures in the public investments. However, as fiscal resources contribute with over 90% of the overall public income, not only those cutbacks affected the public investment, but also some fiscal reforms have been introduced. Those reforms are focused on the main taxes that form the Spanish tax system with the objective of achieving an increase in the public income. In this aspect, the Spanish government has approved different tax reforms with the aim of increasing the revenue obtained via the Corporation tax. Specifically, this project is focused on analyzing the effects of two of those reforms: deductibility of financial expenses, introduced in the 16th article of the Law of Corporation Taxes given by the Royal Decree-Law 12/2012, 30th of March; and the limitation of fiscally deductible amortizations, included in the 7th article of the Law 16/2012, 27th of December.