Deducibilidad de los intereses de demora en el Impuesto sobre Sociedades: comentario de la STS de España núm. 150/2021, de 8 de febrero
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 thes...
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| Format: | Article |
| Language: | Spanish |
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2021
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=8055249 |
| Source: | Revista Boliviana de Derecho, ISSN 2070-8157, Nº. 32, 2021, pags. 1052-1061 |
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