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dc.contributor.author | Hernández Guijarro, Fernando | es |
dc.date.accessioned | 2021-12-14T13:26:26Z | |
dc.date.available | 2021-12-14T13:26:26Z | |
dc.date.issued | 2021 | es |
dc.identifier.citation | Hernández Guijarro, Fernando. Deducibilidad de los intereses de demora en el Impuesto sobre Sociedades : comentario de la STS de España núm. 150/2021, de 8 de febrero. En: Revista Boliviana de Derecho, 32 2021: 1052-1061 | es |
dc.identifier.uri | https://hdl.handle.net/10550/81036 | |
dc.description.abstract | This study analyzes STS 150/2021, of February 8, which has declared the deductibility of late payment interest in Corporation Tax. To do this, a review is made of the nature of the moratory interest, the forecast of the tax on the calculation of the taxable base in said tax and the framing of these interests within the deductible expense. | es |
dc.subject | 2070-8157 22082 Revista Boliviana de Derecho 584568 2021 32 8055249 Deducibilidad de los intereses de demora en el Impuesto sobre Sociedades comentario de la STS de España núm. 150/2021 | es |
dc.subject | de 8 de febrero Hernández Guijarro | es |
dc.subject | Fernando This study analyzes STS 150/2021 | es |
dc.subject | of February 8 | es |
dc.subject | which has declared the deductibility of late payment interest in Corporation Tax. To do this | es |
dc.subject | a review is made of the nature of the moratory interest | es |
dc.subject | the forecast of the tax on the calculation of the taxable base in said tax and the framing of these interests within the deductible expense. Intereses de demora | es |
dc.subject | gasto deducible | es |
dc.subject | impuesto sobre sociedades | es |
dc.subject | Moratory interest | es |
dc.subject | deductible expense | es |
dc.subject | corporate tax 1052 1061 | es |
dc.title | Deducibilidad de los intereses de demora en el Impuesto sobre Sociedades : comentario de la STS de España núm. 150/2021, de 8 de febrero | es |
dc.type | journal article | es_ES |
dc.subject.unesco | UNESCO::CIENCIAS JURÍDICAS | es |
dc.identifier.doi | es | |
dc.type.hasVersion | VoR | es_ES |