Gastos pre-operativos: su tratamiento en el impuesto a la renta

Mary and Peter fund a company dedicated tomaking clothes. They, therefore, must provide enough capital to sustain their business. After ten years they decide to expand and for this reason they make more disbursements. Do all disbursements constitute pre-operating expenses? Can they be deducted? Whic...

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Bibliographic Details
Main Author: Mur, Miguel
Format: Article
Language:Spanish
Published: 2013
Subjects:
Law
Pre-operating expenses
tax treatment
deduction of costs
activity expansion
Tax Administration
Gastos pre-operativos
tratamiento tributario
deducción de gastos
expansión de la actividad
Administración Tributaria
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=5110375
Source:THEMIS: Revista de Derecho, ISSN 1810-9934, Nº. 64, 2013 (Ejemplar dedicado a: Derecho Tributario), pags. 89-100
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Gastos pre-operativos: su tratamiento en el impuesto a la renta
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