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Tributación de los contratos de cuentas en participación

Author

Listed:
  • Ángel Sánchez Sánchez

    (Universidad de Alicante)

Abstract

La parca regulación legal del contrato de cuentas en participación en el ámbito del derecho mercantil, junto con su ambigua naturaleza jurídica, han generado numerosas dudas a la hora de determinar su régimen fiscal. Este trabajo aborda la tributación de las cuentas en participación en los principales impuestos de nuestro sistema tributario, tanto en la imposición directa como indirecta. Con tal fin, realizamos un previo acercamiento a los aspectos esenciales de su régimen jurídico mercantil y contable, sobre los que se asentará posteriormente buena parte del análisis de su tratamiento tributario.

Suggested Citation

  • Ángel Sánchez Sánchez, 2018. "Tributación de los contratos de cuentas en participación," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 169(4), pages 205-228, December.
    • Handle: RePEc:hpe:crotri:y:2018:v:169:i:4:p:205-228
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