{"id":21828,"date":"2023-07-12T09:09:37","date_gmt":"2023-07-12T08:09:37","guid":{"rendered":"https:\/\/pich.bnfix.com\/el-tc-admite-la-cuestion-de-constitucionalidad-sobre-diversos-elementos-del-impuesto-sobre-sociedades-de-2016\/"},"modified":"2023-07-12T12:29:28","modified_gmt":"2023-07-12T11:29:28","slug":"el-tc-admite-la-cuestion-de-constitucionalidad-sobre-diversos-elementos-del-impuesto-sobre-sociedades-de-2016","status":"publish","type":"post","link":"https:\/\/pich.bnfix.com\/ca\/el-tc-admite-la-cuestion-de-constitucionalidad-sobre-diversos-elementos-del-impuesto-sobre-sociedades-de-2016\/","title":{"rendered":"El TC admite la cuesti\u00f3n de constitucionalidad sobre diversos elementos del Impuesto sobre Sociedades de 2016"},"content":{"rendered":"<section  class='av_textblock_section av-ljzfig35-804f612abc1f828249849da931bb9fde '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2><span class=\"TextRun SCXW68486798 BCX0\" lang=\"ES-ES\" xml:lang=\"ES-ES\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW68486798 BCX0\">El<\/span><span class=\"NormalTextRun SCXW68486798 BCX0\"> TC admite l<\/span><span class=\"NormalTextRun SCXW68486798 BCX0\">a <\/span><span class=\"NormalTextRun SCXW68486798 BCX0\">cuesti<\/span><span class=\"NormalTextRun SCXW68486798 BCX0\">\u00f3<\/span><span class=\"NormalTextRun SCXW68486798 BCX0\">n de constitucionalidad<\/span> <span class=\"NormalTextRun SCXW68486798 BCX0\">sobre<\/span><span class=\"NormalTextRun SCXW68486798 BCX0\"> diversos elementos del Impuesto sobre Sociedades de 2016 <\/span><\/span><span class=\"EOP SCXW68486798 BCX0\" data-ccp-props=\"{\">\u00a0<\/span><\/h2>\n<\/div><\/section>\n<div  class='avia-slideshow av-ljzfk1jk-d4f873d1521b4314ed6cfe0b4f71f1cf avia-slideshow-featured av_slideshow avia-slide-slider  avia-builder-el-1  el_after_av_textblock  el_before_av_hr  av-slideshow-ui av-control-default av-slideshow-manual av-loop-once av-loop-manual-endless av-default-height-applied avia-slideshow-1' data-slideshow-options=\"{&quot;animation&quot;:&quot;slide&quot;,&quot;autoplay&quot;:false,&quot;loop_autoplay&quot;:&quot;once&quot;,&quot;interval&quot;:5,&quot;loop_manual&quot;:&quot;manual-endless&quot;,&quot;autoplay_stopper&quot;:false,&quot;noNavigation&quot;:false,&quot;bg_slider&quot;:false,&quot;keep_padding&quot;:false,&quot;hoverpause&quot;:false,&quot;show_slide_delay&quot;:0}\"  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><ul class='avia-slideshow-inner ' style='padding-bottom: 28.666666666667%;'><li  class='avia-slideshow-slide av-ljzfk1jk-d4f873d1521b4314ed6cfe0b4f71f1cf__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '   ><img decoding=\"async\" loading=\"eager\" class=\"wp-image-21839 avia-img-lazy-loading-not-21839\"  src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/Tribunal_Constitucional-1500x430.jpg\" width=\"1500\" height=\"430\" title='Tribunal_Constitucional' alt='Sede del TC enMadrid'  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><\/div>\n<div  class='hr av-av_hr-91d7ccd583a503147498e120fee2ff9b hr-default  avia-builder-el-2  el_after_av_slideshow  el_before_av_button '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div  class='avia-button-wrap av-ljzn29vp-db410bacc1dc97e73c0e67a12a18b340-wrap avia-button-center  avia-builder-el-3  el_after_av_hr  el_before_av_hr '><a href='https:\/\/pich.bnfix.com\/wp-content\/uploads\/CUESTION-INCONSTITUCIONALIDAD-RDL-3-2016.pdf'  class='avia-button av-ljzn29vp-db410bacc1dc97e73c0e67a12a18b340 av-link-btn avia-icon_select-yes-left-icon avia-size-small avia-position-center avia-color-theme-color'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"Llegir o descarregar la circular en pdf\"><span class='avia_button_icon avia_button_icon_left avia-iconfont avia-font-entypo-fontello' data-av_icon='\ue823' data-av_iconfont='entypo-fontello' ><\/span><span class='avia_iconbox_title' >Llegir o descarregar la circular en pdf<\/span><\/a><\/div>\n<div  class='hr av-av_hr-91d7ccd583a503147498e120fee2ff9b hr-default  avia-builder-el-4  el_after_av_button  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-ljzfpqjl-f1514df78e6aa37a774768d668c632d7 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><span data-contrast=\"auto\">El Bolet\u00edn Oficial del Estado (BOE) del pasado 8 de julio publica la providencia dictada por el Pleno del Tribunal Constitucional con fecha 4 de julio que admite a tr\u00e1mite de la <\/span><b><span data-contrast=\"auto\">cuesti\u00f3n de constitucionalidad<\/span><\/b><span data-contrast=\"auto\"> n\u00famero 2577-2023 planteada por la Secci\u00f3n 2\u00ba de la Sala de lo Contencioso Administrativo de la Audiencia Nacional. Dicha cuesti\u00f3n de constitucionalidad se ha dado en el procedimiento ordinario 575-2017, <\/span><b><span data-contrast=\"auto\">en relaci\u00f3n con el art\u00edculo 3. Primero, apartados 1 y 2, del Real Decreto-ley 3\/2016, de 2 de diciembre, por el que se adoptan medidas en el \u00e1mbito tributario dirigidas a la consolidaci\u00f3n de las finanzas p\u00fablicas y otras medidas urgentes en materia social, por posible vulneraci\u00f3n de los art\u00edculos 86.1 y 31.1. de la Constituci\u00f3n Espa\u00f1ola.<\/span><\/b><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"auto\">\u00bfQue se est\u00e1 debatiendo, en s\u00edntesis?<\/span><\/b><span data-contrast=\"auto\"> La cuesti\u00f3n de inconstitucionalidad es fruto de un recurso contencioso administrativo contra una Orden Ministerial, dictada bajo el amparo del RDL antes citado, que aprob\u00f3 el Modelo de Declaraci\u00f3n del Impuesto sobre Sociedades para el ejercicio de 2016.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">La Audiencia Nacional apunta que la figura del Real Decreto Ley no es la establecida legalmente para alterar el r\u00e9gimen general o elementos esenciales de los tributos. Por ello, al usar el Real Decreto Ley 3\/2016 para regular estas cuestiones, han incidido directamente sobre la determinaci\u00f3n de la base imponible del Impuesto, elemento estructural del tributo, que es la base de c\u00e1lculo sobre el que se aplica el tipo impositivo para la cuantificaci\u00f3n de la cuota.\u00a0<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">As\u00ed, si el TC estima la cuesti\u00f3n, podr\u00eda <\/span><b><span data-contrast=\"auto\">declarar inconstitucionales los siguientes elementos del tributo introducidos por el Real Decreto Ley 3\/2016 con relaci\u00f3n al impuesto de sociedades:<\/span><\/b><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Los l\u00edmites para la compensaci\u00f3n de bases imponibles negativas (BINs) aplicable a grandes empresas.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Los l\u00edmites para la compensaci\u00f3n de BINs y activos por impuestos diferidos.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">La imputaci\u00f3n de rentas negativas derivadas de la transmisi\u00f3n de valores representativos del capital o fondos propios de entidades participadas.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"auto\">La no deducibilidad de p\u00e9rdidas por deterioros del inmovilizado material, valores representativos de la participaci\u00f3n o de deuda p\u00fablica.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"5\" data-aria-level=\"1\"><span data-contrast=\"auto\">Efectos fiscales de las variaciones de valor por aplicaci\u00f3n del criterio de valor razonable.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">La exenci\u00f3n de dividendos y rentas derivadas de la transmisi\u00f3n de valores.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Eliminaci\u00f3n en base de doble imposici\u00f3n.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-ccp-props=\"{\">\u00a0<\/span><span data-contrast=\"auto\">En BNFIX PICH estamos a su disposici\u00f3n para valorar, caso a caso, la mejor defensa y estrategia procesal tributaria para su adecuado posicionamiento y, si cabe, plantear las correspondientes devoluciones de ingresos indebidos.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<hr \/>\n<p><strong>Siga la actualidad legal, fiscal, laboral, mercantil y de auditor\u00eda de inter\u00e9s para empresas, aut\u00f3nomos y particulares haciendo clic <a href=\"https:\/\/pich.bnfix.com\/comunicacion\/\">AQU\u00cd<\/a><\/strong><\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-sjg7hc-74bd52575b34f8ed67c4b16a7dd54e2c\">\n.flex_column.av-sjg7hc-74bd52575b34f8ed67c4b16a7dd54e2c{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-sjg7hc-74bd52575b34f8ed67c4b16a7dd54e2c av_one_fifth  avia-builder-el-6  el_after_av_textblock  el_before_av_hr  first flex_column_div av-zero-column-padding  column-top-margin'     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1in4nk4-23a4ba861221bcfbfe2f94f8ec02e28e\">\n#top #wrap_all .avia-team-member.av-1in4nk4-23a4ba861221bcfbfe2f94f8ec02e28e .team-member-name{\ncolor:#78d64b;\n}\n.avia-team-member.av-1in4nk4-23a4ba861221bcfbfe2f94f8ec02e28e .team-member-job-title{\ncolor:#78d64b;\n}\n.avia-team-member.av-1in4nk4-23a4ba861221bcfbfe2f94f8ec02e28e .team-member-description{\ncolor:#888b8d;\n}\n<\/style>\n<section  class='avia-team-member av-1in4nk4-23a4ba861221bcfbfe2f94f8ec02e28e  avia-builder-el-7  avia-builder-el-no-sibling '  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/Person\" ><div class=\"team-img-container\"><img decoding=\"async\" fetchpriority=\"high\" class='wp-image-16155 avia-img-lazy-loading-not-16155 avia_image avia_image_team av-team-img-original' src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/08\/MJM_BN-225x300.jpg\" alt='Mar\u00eda Jos\u00e9 Moragas'  itemprop=\"image\"   height=\"300\" width=\"225\" srcset=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/08\/MJM_BN-225x300.jpg 225w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/08\/MJM_BN-773x1030.jpg 773w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/08\/MJM_BN-768x1024.jpg 768w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/08\/MJM_BN-1152x1536.jpg 1152w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/08\/MJM_BN-1125x1500.jpg 1125w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/08\/MJM_BN-233x310.jpg 233w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/08\/MJM_BN-450x600.jpg 450w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/08\/MJM_BN-150x200.jpg 150w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/08\/MJM_BN.jpg 1200w\" sizes=\"(max-width: 225px) 100vw, 225px\" \/><\/div><h3 class='team-member-name '  itemprop=\"name\" >Mar\u00eda Jos\u00e9 Moragas<\/h3><div class='team-member-job-title av_opacity_variation'  itemprop=\"jobTitle\" >mj.moragas@pich.bnfix.com<\/div><div class='team-member-description av_inherit_color'  itemprop=\"description\" ><p>Abogada<br \/>\nAdministradora Concursal<br \/>\nSocia responsable del \u00e1rea jur\u00eddica<\/p>\n<p>BNFIX PICH TAX LEGAL AUDIT<\/p>\n<\/div><span class='hidden team-member-affiliation'  itemprop=\"affiliation\" >PICH BNFIX<\/span><\/section><\/div>\n<div  class='hr av-1bluutg-45dbff02311b67522ae2161270553c15 hr-default  avia-builder-el-8  el_after_av_one_fifth  el_before_av_icon_box '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-wwbxdw-12ee5de39851f54a0111902d6b795afc\">\n.iconbox.av-wwbxdw-12ee5de39851f54a0111902d6b795afc .iconbox_icon{\nbackground-color:#ffffff;\nborder:1px solid #78d64b;\ncolor:#78d64b;\n}\n.iconbox.av-wwbxdw-12ee5de39851f54a0111902d6b795afc .iconbox_icon.avia-svg-icon svg:first-child{\nfill:#78d64b;\nstroke:#78d64b;\n}\n#top #wrap_all .iconbox.av-wwbxdw-12ee5de39851f54a0111902d6b795afc .iconbox_content_title{\ncolor:#888b8d;\n}\n<\/style>\n<article  class='iconbox iconbox_top av-wwbxdw-12ee5de39851f54a0111902d6b795afc  avia-builder-el-9  el_after_av_hr  avia-builder-el-last  main_color'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class=\"iconbox_content\"><header class=\"entry-content-header\" aria-label=\"Icon: Inscr\u00edbase a nuestra Newsletter para recibir mensualmente toda la actualidad legal, fiscal, laboral, mercantil y de auditor\u00eda de inter\u00e9s para empresas, aut\u00f3nomos y particulares\"><a href='http:\/\/eepurl.com\/cIT-cX' title='Inscr\u00edbase a nuestra Newsletter para recibir mensualmente toda la actualidad legal, fiscal, laboral, mercantil y de auditor\u00eda de inter\u00e9s para empresas, aut\u00f3nomos y particulares' aria-label='Inscr\u00edbase a nuestra Newsletter para recibir mensualmente toda la actualidad legal, fiscal, laboral, mercantil y de auditor\u00eda de inter\u00e9s para empresas, aut\u00f3nomos y particulares'  target=\"_blank\"  rel=\"noopener noreferrer\" class='iconbox_icon heading-color avia-iconfont avia-font-entypo-fontello' data-av_icon='\ue84e' data-av_iconfont='entypo-fontello' title=\"Inscr\u00edbase a nuestra Newsletter para recibir mensualmente toda la actualidad legal, fiscal, laboral, mercantil y de auditor\u00eda de inter\u00e9s para empresas, aut\u00f3nomos y particulares\" desc=\"Inscr\u00edbase a nuestra Newsletter para recibir mensualmente toda la actualidad legal, fiscal, laboral, mercantil y de auditor\u00eda de inter\u00e9s para empresas, aut\u00f3nomos y particulares\" ><\/a><h3 class='iconbox_content_title '  itemprop=\"headline\" ><a href='http:\/\/eepurl.com\/cIT-cX' title='Inscr\u00edbase a nuestra Newsletter para recibir mensualmente toda la actualidad legal, fiscal, laboral, mercantil y de auditor\u00eda de inter\u00e9s para empresas, aut\u00f3nomos y particulares'  target=\"_blank\"  rel=\"noopener noreferrer\">Inscr\u00edbase a nuestra Newsletter para recibir mensualmente toda la actualidad legal, fiscal, laboral, mercantil y de auditor\u00eda de inter\u00e9s para empresas, aut\u00f3nomos y particulares<\/a><\/h3><\/header><div class='iconbox_content_container '  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article>\n","protected":false},"excerpt":{"rendered":"<p>El Butllet\u00ed Oficial de l&#8217;Estat (BOE) del passat 8 de juliol publica la provisi\u00f3 dictada pel Ple del Tribunal Constitucional amb data 4 de juliol que admet a tr\u00e0mit de la q\u00fcesti\u00f3 de constitucionalitat.<\/p>\n","protected":false},"author":2,"featured_media":21839,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156,157],"tags":[1114,174,128],"class_list":["post-21828","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares-ca","category-comunicacion-ca","tag-constitucionalidad-ca","tag-fiscal-ca","tag-is"],"_links":{"self":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/21828","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/comments?post=21828"}],"version-history":[{"count":6,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/21828\/revisions"}],"predecessor-version":[{"id":21852,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/21828\/revisions\/21852"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media\/21839"}],"wp:attachment":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media?parent=21828"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/categories?post=21828"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/tags?post=21828"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}