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¿En cuánto corregimos la doble imposición de los dividendos?

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Abstract

El gravamen independiente del beneficio societario es uno de los más antiguos focos de debate sobre política impositiva. Desde el terreno de la doctrina hacendística, el consenso es prácticamente unánime: el impuesto sobre sociedades solo tiene apoyo sólido en su función de retención a cuenta del impuesto personal correspondiente. En consecuencia, cuanto mayor sea la integración de este impuesto y el gravamen personal sobre la renta, mejor servirá aquél a su función, menores serán sus efectos distorsionadores sobre las decisiones empresariales de inversión y financiación, y menos acusada su incidencia indeseable sobre la equidad en la distribución de la carga tributaria.

Suggested Citation

  • José Manuel Gonzalez Páramo, 1992. "¿En cuánto corregimos la doble imposición de los dividendos?," Documentos de trabajo de la Facultad de Ciencias Económicas y Empresariales 92-25, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales.
    • Handle: RePEc:ucm:doctra:92-25
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