La neutralidad financiera en el Impuesto sobre Sociedades: Microsimulación de las opciones de reforma para España

• Autores: Lourdes María Jerez Barroso, Fidel Picos Sánchez
• Localización: Hacienda Pública Española / Review of Public Economics, ISSN 0210-1173, Nº 203, 2012, págs. 23-56
• Idioma: español
• DOI: 10.7866/hpe-rpe.12.4.2
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• Resumen

  • En las últimas décadas diversas líneas de reforma del Impuesto sobre sociedades, como ACE yCbIT, han sido propuestas para eliminar el tratamiento fiscal preferente a la financiación mediantedeuda. Este trabajo estima los efectos que tendría en España la aplicación de reformas de este tipo,mediante técnicas de microsimulación aplicadas sobre la base de datos contable sAbI. Los resulta-dos muestran las fortalezas y debilidades de cada una de las reformas, y sugieren la aplicación defórmulas mixtas y/o la puesta en marcha gradual de las reformas como transición hacia bases impo-nibles neutrales.

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