Tributación de las rentas financieras en el ámbito municipal

The Municipalities have advanced with the taxability of economic activities through the imposition of rates, even attempting to capture gross income from financial income, which,logically, has an impact on the cost of financing of companies. As a result of inflation, companies invest their surpluses in loans and financial instruments, obtaining a return or result for their disposal as compensation. We propose hereby to analyze the central aspects that we must observe to decide on the viability of said income being taxed at the municipal level.

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Publication Details

Journal
Revista de Estudio de Derecho Tributario Contabilidad y Auditoría │Universidad Blas Pascal
Published
2024-11-20
DOI
https://doi.org/10.37767/3008-8216(2024)012
Primary Topic
Finance, Taxation, and Governance
Type
article
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article

Tributación de las rentas financieras en el ámbito municipal

Diego E. Rubio
Revista de Estudio de Derecho Tributario Contabilidad y Auditoría │Universidad Blas Pascal
Finance, Taxation, and Governance
article

Tributación de las rentas financieras en el ámbito municipal

Diego E. Rubio
article en

Abstract

The Municipalities have advanced with the taxability of economic activities through the imposition of rates, even attempting to capture gross income from financial income, which,logically, has an impact on the cost of financing of companies. As a result of inflation, companies invest their surpluses in loans and financial instruments, obtaining a return or result for their disposal as compensation. We propose hereby to analyze the central aspects that we must observe to decide on the viability of said income being taxed at the municipal level.

Revista de Estudio de Derecho Tributario Contabilidad y Auditoría │Universidad Blas PascalVol. 2(2)
Openalex Percentile: Top 67%
Finance, Taxation, and Governance
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Tributación de las rentas financieras en el ámbito municipal — Diego E. Rubio · Revista de Estudio de Derecho Tributario Contabilidad y Auditoría │Universidad Blas Pascal (2024) | TGRS Research Map | TGRS