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Hernández Guijarro, Fernando
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This document is a artículo publicadoDate2021
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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 these interests within the deductible expense. |
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Hernández Guijarro, Fernando. Deducibilidad de los intereses de demora en el Impuesto sobre Sociedades : comentario de la STS de España núm. 150/2021, de 8 de febrero. En: Revista Boliviana de Derecho, 32 2021: 1052-1061 |
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