{"id":77654,"date":"2005-12-12T00:00:00","date_gmt":"2005-12-12T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-transformacion-de-sociedades-aspectos-mercantiles-y-fiscales\/"},"modified":"2005-12-12T00:00:00","modified_gmt":"2005-12-12T00:00:00","slug":"la-transformacion-de-sociedades-aspectos-mercantiles-y-fiscales","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/la-transformacion-de-sociedades-aspectos-mercantiles-y-fiscales\/","title":{"rendered":"La transformaci\u00f3n de sociedades. aspectos mercantiles y fiscales"},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Bah\u00eda Almansa Mar\u00eda Belen <\/strong><\/h2>\n<p>La tesis tiene por objeto el an\u00e1lisis del tratamiento tributario que da nuestro ordenamiento jur\u00eddico al fen\u00f3meno de la transformaci\u00f3n de sociedades y entidades en general.  se estructura en tres cap\u00edtulos  en el primer cap\u00edtulo se estudian las condiciones generales de la transformaci\u00f3n: \u00abconcepto mercantil y supuestos en que se admite\u00bb, realizando un an\u00e1lisis de los antecedentes hist\u00f3ricos y de la regulaci\u00f3n actual, tanto en el derecho espa\u00f1ol como en el comunitario, con especial incidencia en el italiano y alem\u00e1n; los efectos que produce y los requisitos necesarios para que se lleve a efecto, con especial referencia a la inscripci\u00f3n y al balance de transformaci\u00f3n, por la trascendencia fiscal de tales requisitos.  en el segundo cap\u00edtulo se aborda la cuesti\u00f3n principal de la tesis: \u00ablos aspectos fiscales de la transformaci\u00f3n\u00bb. Para ello se trata de determinar previamente si existe un concepto fiscal de la misma distinto del que se da en el \u00e1mbito mercantil, para posteriormente analizan el tratamiento tributario de la figura en el \u00e1mbito de la imposici\u00f3n indirecta, (en concreto del itp y ajd) y especialmente en el \u00e1mbito de la imposici\u00f3n directa, en particular en el seno de los impuestos que gravan la renta de sociedades. dentro de este impuesto sobre sociedades se analizan los antecedentes hist\u00f3ricos de su gravamen, as\u00ed como la problem\u00e1tica actual que plantean los dos supuestos de interrupci\u00f3n del periodo impositivo contemplados en las letras c) y d) del actual art\u00edculo 26 trlis. Se tratan en particular dos problemas a los que no da soluci\u00f3n el legislador: el de la compensacion de p\u00e9rdidas y el de las reservas acumuladas antes de la transformaci\u00f3n. Tambi\u00e9n se analiza con detenimiento la problem\u00e1tica del valor real o valor de mercado en relaci\u00f3n a la transformaci\u00f3n, finalizando con el estudio de las repercusiones fiscales del ejercicio del derecho de separaci\u00f3n por esta causa. Finalmente se hace una br<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La transformaci\u00f3n de sociedades. aspectos mercantiles y fiscales<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La transformaci\u00f3n de sociedades. aspectos mercantiles y fiscales <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Bah\u00eda Almansa Mar\u00eda Belen <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 M\u00e1laga<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 12\/12\/2005<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>Direcci\u00f3n y tribunal<\/h3>\n<ul>\n<li><strong>Director de la tesis<\/strong>\n<ul>\n<li> Mart\u00edn Delgado Jos\u00e9 Mar\u00eda<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: mat\u00edas Cort\u00e9s dom\u00ednguez <\/li>\n<li>Jos\u00e9 Manuel Tejerizo l\u00f3pez (vocal)<\/li>\n<li>Juan Mart\u00edn queralt (vocal)<\/li>\n<li> Hinojosa torralvo Juan  Jos\u00e9 (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Bah\u00eda Almansa Mar\u00eda Belen La tesis tiene por objeto el an\u00e1lisis del tratamiento tributario que da nuestro [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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