{"id":3517025,"date":"2025-04-10T08:57:04","date_gmt":"2025-04-10T08:57:04","guid":{"rendered":"https:\/\/www.renovarpapeles.com\/tramites\/?p=3517025"},"modified":"2025-04-10T09:12:10","modified_gmt":"2025-04-10T09:12:10","slug":"consulta-vinculante-de-la-dgt-v1255-2008-de","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/tramites\/consulta-vinculante-de-la-dgt-v1255-2008-de\/","title":{"rendered":"Consulta Vinculante de la Dgt V1255-2008 de"},"content":{"rendered":"La Consulta Vinculante de la DGT V1255-2008 es una resoluci\u00f3n emitida por la Direcci\u00f3n General de Tributos de Espa\u00f1a en el a\u00f1o 2008, en la que se resuelve una consulta realizada por una empresa sobre el tratamiento fiscal de una operaci\u00f3n de reorganizaci\u00f3n empresarial.<\/p><!-- \/wp:post-content --><!-- wp:paragraph --><p>La DGT resuelve que en este caso, la operaci\u00f3n se considera una transmisi\u00f3n de elementos patrimoniales, por lo que estar\u00eda sujeta al Impuesto sobre Sociedades. Adem\u00e1s, se establece que el valor de los activos y pasivos transmitidos, as\u00ed como el importe de la participaci\u00f3n recibida por la sociedad transmitente, se determinar\u00e1n seg\u00fan lo dispuesto en el reglamento del Impuesto sobre Sociedades.<\/p><!-- \/wp:paragraph --><!-- wp:paragraph --><p>","protected":false},"excerpt":{"rendered":"<p>La Consulta Vinculante de la DGT V1255-2008 es una resoluci\u00f3n emitida por la Direcci\u00f3n General de Tributos de Espa\u00f1a&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","_kadence_starter_templates_imported_post":false,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"footnotes":""},"categories":[265],"tags":[271],"class_list":["post-3517025","post","type-post","status-publish","format-standard","hentry","category-renta","tag-renta-2012"],"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false},"uagb_author_info":{"display_name":"Renovar Papeles","author_link":"https:\/\/www.renovarpapeles.com\/tramites\/author\/admin\/"},"uagb_comment_info":0,"uagb_excerpt":"La Consulta Vinculante de la DGT V1255-2008 es una resoluci\u00f3n emitida por la Direcci\u00f3n General de Tributos de Espa\u00f1a...","_links":{"self":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3517025","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/comments?post=3517025"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3517025\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/media?parent=3517025"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/categories?post=3517025"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/tags?post=3517025"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}