Aspectos fiscales básicos en la compra-venta de empresas

Laburpena

Companies need to resort more and more frequently (mainly due to globalization and digitization) to business restructuring operations, buying and selling of shares, branches of activity or assets and liabilities, mainly to improve competitiveness and thereby increase profits. From a tax perspective, the inherent, latent or derived costs of the operation have to be taken into account a priori, in order to properly determine what the price of the transfer of shares or assets should be, since it will depend on numerous occasions the success or failure of the operation. We will analyze in this article the most common assumptions: purchase of shares and purchase of assets and liabilities, and the fiscal consequences of both operations in the direct and indirect taxation of our current tax system.