Las implicaciones fiscales en el Impuesto sobre Sociedades de los efectos contables retroactivos de fusiones y escisiones tras la entrada en vigor de la Ley 27/2014, de 27 de noviembre

Abstract

Corporate Income Tax Legislation in force since January, 2015 (Law 27/2014, 27th November), has introduced certain changes in the Special tax regime referred to mergers, divisions, partial divisions, asset contributions, exchanges of shares and transfer of the registered office of an European company or an European cooperative society from one Member State to another, including the elimination of article 91 of the revoked Consolidated Text of the Corporate Income Tax Act (Royal Legislative Decree 4/2004). The aim of the following lines is to perform an analysis of the effects of the elimination of such article 91 for taxable periods starting from January, 2015