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Incidencia de la reforma fiscal societaria en la tributación de las cooperativas

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  • IGNACIO CRUZ PADIAL

Abstract

La reforma fiscal societaria establecida por la Ley 27/2014, del Impuesto sobre sociedades, ha tenido incidencia especifica en el ámbito cooperativo. En efecto, en el artículo 29 y en las Disposiciones Finales primera y cuarta se realizan modificaciones que tienen trascendencia para las cooperativas y que consideramos han pasado desapercibidas. Todo, ello redunda en una mayor complejidad para su aplicación y que los supuestos beneficios fiscales del régimen fiscal cooperativo frente al régimen general societario sean cada día más una utopía.

Suggested Citation

  • Ignacio Cruz Padial, 2017. "Incidencia de la reforma fiscal societaria en la tributación de las cooperativas," Rejie, Servicios Académicos Intercontinentales SL, issue 16, June.
    • Handle: RePEc:erv:rejiee:y:2017:i:16:01
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