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Noticias

"Transparentar" en operaciones vinculadas

La Sección de Fiscalidad Internacional y Precios de Transferencia, ha elaborado esta nota donde su autor, David Cañabate, analiza la nueva "praxis" de la Inspección de Tributos que ha venido calificando como “transparentar" y que recientemente ha adquirido mayor notoriedad a raíz de la Resolución del TEAC de 2 de marzo de 2016 de unificación de criterio, en la que se recoge uno de los dos supuestos de ajuste por operaciones vinculadas más extremo, El objetivo perseguido, no es otro que conseguir de forma tácita prácticamente los mismos efectos que se podrían dar de seguirse el camino del Conflicto en Aplicación de la Norma o el de la Simulación, pero sin pasar por ellos.

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