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Si us plau utilitzeu sempre aquest identificador per citar o enllaçar aquest document: https://hdl.handle.net/2445/115782
El ajuste secundario en las operaciones vinculadas: una oportunidad desaprovechada por el legislador español
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(spa) El propósito de este trabajo es analizar la regulación actual española de la figura del ajuste secundario como regla de calificación fiscal específica en operaciones vinculadas, que se introduce en la Ley del Impuesto sobre Sociedades en 2006. A pesar de ser una norma tan joven, desde su entrada en vigor ha sufrido un recurso contra su reglamento de desarrollo y la consecuente anulación de una serie de preceptos de su articulado, una nueva redacción y un aluvión de críticas por parte de la doctrina. Aunque varias organizaciones internacionales han advertido de la cautela que deben tener los Estados al regular dicho ajuste por la posibilidad de originar doble imposición, parece que el legislador español ha querido ser pionero en su regulación y la consecuencia, entre muchas otras susceptibles de crítica, se refleja en unas calificaciones apriorísticas que comportan situaciones de doble imposición.
(eng) The purpose of this work is to analyse the current Spanish regulation of the secondary adjustment figure as a specific qualification tax rule within the related-party transactions introduced by the Spanish Corporate Tax Law in 2006. Despite being such a youthful regulation, it has been appealed and consequently many of its precepts have been amended and cancelled. Not only that, but it has also been criticized by the doctrine. Namely, its drafting has been changed dramatically. Even though several international organizations have advised about the prudence states must have when regulating this adjustment since double taxation might occur, it seems that the Spanish legislator has wanted to be pioneer about its regulation and the consequence, among many others which deserve criticism, is reflected by its deductive qualifications whereby imply situations of double taxation.
(eng) The purpose of this work is to analyse the current Spanish regulation of the secondary adjustment figure as a specific qualification tax rule within the related-party transactions introduced by the Spanish Corporate Tax Law in 2006. Despite being such a youthful regulation, it has been appealed and consequently many of its precepts have been amended and cancelled. Not only that, but it has also been criticized by the doctrine. Namely, its drafting has been changed dramatically. Even though several international organizations have advised about the prudence states must have when regulating this adjustment since double taxation might occur, it seems that the Spanish legislator has wanted to be pioneer about its regulation and the consequence, among many others which deserve criticism, is reflected by its deductive qualifications whereby imply situations of double taxation.
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Treballs Finals del Doble Grau d'Administració i Direcció d'Empreses i de Dret, Facultat d'Economia i Empresa i Facultat de Dret, Universitat de Barcelona, Curs: 2016-2017 , Tutor: José María Durán Cabré; Maria Dolors Torregrosa Carné
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GÓMEZ PIÑOL, Anna. El ajuste secundario en las operaciones vinculadas: una oportunidad desaprovechada por el legislador español. [consulta: 21 de gener de 2026]. [Disponible a: https://hdl.handle.net/2445/115782]