Tributación en el IS de las rentas procedentes de instrumentos de patrimonio

Abstract

Taxation of income from equity in the corporation tax rise frequent adjustments to the result. The identification and understanding of these adjustments is hampered by the terminological differences between the tax and accounting fields, the lack of tax references to categories used in accounting and the overlap between accounting and tax rules. This paper  ystematically describes the accounting-fiscal treatment of these incomes, facilitating the understanding and application of the rules that affect them and identifying the difficulties and gaps.