{"id":988940,"date":"2021-11-10T11:42:18","date_gmt":"2021-11-10T10:42:18","guid":{"rendered":"https:\/\/gcebollero.com\/el-tjue-posa-fi-a-la-discussio-sobre-lexistencia-dajuda-destat-en-relacio-amb-lamortitzacio-del-fons-de-comerc-financer\/"},"modified":"2026-09-15T16:02:01","modified_gmt":"2026-09-15T14:02:01","slug":"el-tjue-posa-fi-a-la-discussio-sobre-lexistencia-dajuda-destat-en-relacio-amb-lamortitzacio-del-fons-de-comerc-financer","status":"publish","type":"post","link":"https:\/\/gcebollero.com\/ca\/el-tjue-posa-fi-a-la-discussio-sobre-lexistencia-dajuda-destat-en-relacio-amb-lamortitzacio-del-fons-de-comerc-financer\/","title":{"rendered":"El TJUE posa fi a la discussi\u00f3 sobre l\u2019exist\u00e8ncia d\u2019ajuda d\u2019Estat en relaci\u00f3 amb l\u2019amortitzaci\u00f3 del Fons de Comer\u00e7 Financer"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"988940\" class=\"elementor elementor-988940 elementor-4112\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9742e68 e-flex e-con-boxed e-con e-parent\" data-id=\"9742e68\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-bd8af9a elementor-widget elementor-widget-text-editor\" data-id=\"bd8af9a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>El TJUE ha publicat el passat octubre la seva esperada sent\u00e8ncia que ve a confirmar que el r\u00e8gim fiscal espanyol per a l\u2019amortitzaci\u00f3 del fons de comer\u00e7 financer en relaci\u00f3 amb les adquisicions directes de participacions en entitats residents a la Uni\u00f3 Europea (Primera Decisi\u00f3) o en tercers estats (Segona Decisi\u00f3), establert en l\u2019article 12.5 de l\u2019antic Text Ref\u00f3s de la Llei de l\u2019Impost de societats constitueix una ajuda d\u2019Estat incompatible amb el mercat interior.<\/p><p>Aquesta sent\u00e8ncia, juntament amb la sent\u00e8ncia tamb\u00e9 del TJUE de data 15 de novembre de 2018 (assumpte T-207\/10, Deutsche Telekom\/Comissi\u00f3) posen el punt final a la discussi\u00f3 que venia mantenint-se, des de fa m\u00e9s d\u2019una d\u00e8cada, sobre l\u2019adequaci\u00f3 d\u2019aquest r\u00e8gim fiscal espanyol, en relaci\u00f3 amb les adquisicions directes d\u2019empreses.<\/p><p>Queden aix\u00ed confirmades \u00edntegrament tant la Primera com la Segona Decisi\u00f3 de la Comissi\u00f3, la qual cosa implica que les ajudes fiscals derivades d\u2019adquisicions efectuades amb posterioritat al 21 de desembre de 2007, data fixada a l\u2019efecte de la confian\u00e7a leg\u00edtima, hauran de ser retornades per part dels beneficiaris.<\/p><p>D\u2019aquesta manera, \u00e9s previsible que els nombrosos procediments encara pendents en aquesta mat\u00e8ria es reactivaran, no podent ja discutir-se l\u2019exist\u00e8ncia d\u2019ajuda d\u2019Estat, malgrat que encara puguin quedar aspectes oberts a debat, com poden ser els relatius a l\u2019import a recuperar o, en el seu cas, a l\u2019aplicabilitat de la confian\u00e7a leg\u00edtima per a aquelles operacions d\u2019adquisici\u00f3 que es van desenvolupar en part abans i en part despr\u00e9s del 21 de desembre de 2007.<\/p><p>D\u2019altra banda, ha de tenir-se en compte que la sent\u00e8ncia del TJUE no es pronuncia sobre la validesa de la Tercera Decisi\u00f3 de la Comissi\u00f3, que va declarar com a ajuda d\u2019Estat l\u2019amortitzaci\u00f3 del fons de comer\u00e7 financer generat amb l\u2019adquisici\u00f3 de societats h\u00f2lding estrangeres (adquisicions indirectes). En aquest cas el debat continua obert, tant davant el Tribunal General de la UE com en els diferents procediments nacionals d\u2019impugnaci\u00f3 dels actes de recuperaci\u00f3 dictats per la AEAT, sense que aquesta Sent\u00e8ncia del TJUE suposi que aquesta Tercera Decisi\u00f3 vagi a c\u00f3rrer necess\u00e0riament la mateixa sort que les seves dues predecessores.<br \/> <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Sent\u00e8ncia del TJUE sobre el Fons de Comer\u00e7: El tribunal ratifica que el r\u00e8gim fiscal espanyol va ser una ajuda d&#8217;Estat il\u00b7legal que s&#8217;ha de tornar.<\/p>\n","protected":false},"author":1,"featured_media":988941,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[122,123],"tags":[],"class_list":["post-988940","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-impostos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - 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