| dc.contributor | | es-AR |
| dc.creator | Zandri, Carolina Isabel | |
| dc.date | 2016-07-07 | |
| dc.date.accessioned | 2022-11-10T13:06:05Z | |
| dc.date.available | 2022-11-10T13:06:05Z | |
| dc.identifier | https://revistaelectronica.unlar.edu.ar/index.php/oikonomos/article/view/106 | |
| dc.identifier.uri | https://repositorioslatinoamericanos.uchile.cl/handle/2250/5175488 | |
| dc.description | En el Impuesto a las Ganancias se presume que, toda deuda sea producto de un préstamo o venta inmuebles y/o muebles a plazo, aunque no se hayan pactado intereses o se pactan en menor medida, genera RENTAS alcanzadas por el impuesto a las ganancias. El presente trabajo aborda el análisis respecto a su gravabilidad y el quantum para quien la obtiene y su deducibilidad para la otra parte, por cuanto se observan vacíos legales en su tratamiento. Se presenta una propuestas para superar el mismo.AbstractAs regards the Income tax, it is assumed that every debt generates income, no matter if this debt is a result of a loan or real estate and/or personal property sale through an installment agreement, or even if interests were not agreed upon or they are agreed upon to a lesser extent. This research aims at analyzing the taxability concerning income tax expense and the interest value appointed to the taxpayers as well as tax deduction from taxing authorities, considering that there is a legal vacuum regarding tax treatment. Besides, some proposals are submitted to overcome the difficulties caused by this legal vacuum.Key Words: Deemed interests; Second Category; Income Tax; Legal Vacuum | es-AR |
| dc.format | application/pdf | |
| dc.language | spa | |
| dc.publisher | Universidad Nacional de La Rioja | es-AR |
| dc.relation | https://revistaelectronica.unlar.edu.ar/index.php/oikonomos/article/view/106/102 | |
| dc.rights | Copyright (c) 2016 Oikonomos | es-AR |
| dc.source | Oikonomos; Vol 1 (6) | es-AR |
| dc.source | 1853-5690 | |
| dc.subject | Intereses presuntos; Segunda Categoría; Impuesto a las Ganancias; Vacío legal | es-AR |
| dc.title | Presunciones legales – Interéses presuntos en préstamos de dinero y ventas a plazo de inmuebles y bienes muebles. | es-AR |
| dc.type | info:eu-repo/semantics/article | |
| dc.type | info:eu-repo/semantics/publishedVersion | |
| dc.type | | es-AR |
