Los grupos cooperativos: las especialidades del régimen de consolidación fiscal
No hay miniatura disponible
Fecha
2021-12-21
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad de Deusto = Deustuko Unibertsitatea, Asociación Internacional de Derecho Cooperativo
Resumen
Los grupos cooperativos constituyen una de las manifestaciones del principio de intercooperación. Si los grupos de sociedades se basan en la idea del control que una sociedad ejerce sobre otra u otras, los grupos cooperativos se basan en la existencia de una unidad de dirección por parte de la entidad cabeza del grupo, que deriva de un acuerdo de voluntades entre las cooperativas que lo integran. Esta diferente naturaleza da lugar a importantes especialidades en el régimen jurídico de los grupos cooperativos, que se presentan tanto en su regulación mercantil como tributaria. En este artículo analizaremos las especialidades que presenta el régimen de consolidación fiscal de los grupos cooperativos, tanto en la normativa de Territorio Común como de los Territorios Históricos del País Vasco, frente al régimen de consolidación fiscal contenido en la normativa general del Impuesto sobre Sociedades.
Cooperative groups are one of the manifestations of the principle of intercooperation. If company groups are based on the idea of the control that one company exercises over one or others, cooperative groups are based on the existence of a management unit by the head of the group, which derives from an agreement of the cooperatives that constitute it. This different nature gives rise to important specialties in the legal regime of cooperative groups, which are present both in their commercial and tax regulations. In this article, we will analyse the specialties that the tax consolidation regime of cooperative groups have, both in the regulations of the Common Territory and the Historical Territories of the Basque Country, as opposed to the fiscal consolidation regime include in the general regulations on Corporation Tax.
Cooperative groups are one of the manifestations of the principle of intercooperation. If company groups are based on the idea of the control that one company exercises over one or others, cooperative groups are based on the existence of a management unit by the head of the group, which derives from an agreement of the cooperatives that constitute it. This different nature gives rise to important specialties in the legal regime of cooperative groups, which are present both in their commercial and tax regulations. In this article, we will analyse the specialties that the tax consolidation regime of cooperative groups have, both in the regulations of the Common Territory and the Historical Territories of the Basque Country, as opposed to the fiscal consolidation regime include in the general regulations on Corporation Tax.
Palabras clave
Intercooperación
Cooperativas
Grupos cooperativos
Grupos de sociedades
Consolidación fiscal
Intercooperation
Cooperatives
Cooperative groups
Corporate groups
Tax consolidation
Cooperativas
Grupos cooperativos
Grupos de sociedades
Consolidación fiscal
Intercooperation
Cooperatives
Cooperative groups
Corporate groups
Tax consolidation
Descripción
Materias
Cita
González-Perabá Miralles, P. J. (2021). Los grupos cooperativos: las especialidades del régimen de consolidación fiscal. Boletín de la Asociación Internacional de Derecho Cooperativo: International Association of Cooperative Law Journal, 59, 213-236. https://doi.org/10.18543/BAIDC-59-2021PP213-236