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artículo 48 RIS archivos - BLAW & TAX | Asesoría Fiscal Internacional

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Etiqueta: artículo 48 RIS

Asesor fiscal: Nuevo trámite para la presentación de la comunicación del art. 48 RIS en relación con las operaciones de reestructuración

Con el fin de simplificar la presentación de la comunicación requerida en el artículo 48 del Reglamento del Impuesto sobre Sociedades (RIS) para ciertas operaciones de reestructuración, se establece un procedimiento específico de presentación en la plataforma digital de la Agencia Estatal de Administración Tributaria. Se recuerda que el artículo 48 del Real Decreto 634/2015,… Seguir leyendo Asesor fiscal: Nuevo trámite para la presentación de la comunicación del art. 48 RIS en relación con las operaciones de reestructuración