Acceso usuarios
La presente colaboración comenta, con la ayuda de un conjunto de ejemplos, los efectos que, res-pecto del impuesto sobre sociedades, ha producido la sentencia del Tribunal Constitucional de 18 de enero de 2024, en cuya virtud se declaran inconstitucionales determinadas normas introducidas en la Ley 27/2014 por el Real Decreto-Ley 3/2016, así como aquellos que podrán derivarse de una enmienda presentada por el Grupo Parlamentario Socialista en orden a rehabilitar tales normas.
This article comments, with the help of a set of examples, on the effects that the Constitutional Court's ruling of January 18, 2024, has with respect to Corporate Income Tax, by virtue of which certain Corporate Income Tax provisions introduced by Royal Decree-Law 3/2016, were declared unconstitutional, as well as those that may derive from an amendment submitted by the Socialist Parliamentary Group, in order to reinstate such rules.
