Modificaciones introducidas por la Ley 27/2014, de 27 de noviembre, en el Impuesto sobre Sociedades (segunda parte)

As notes in the first part of this article, the objetive is analyze from a tax standpoint major innovations introduced by Law 27/2014 of 27 November, Corporation Tax comparing the current wording with effect until December 31, 2014 and highlighting those modifications of particular importance because of their importance tax, in particular the treatment of tax losses offset or double taxation on income, changes in deductions to encourage certain activities, the introduction of the capitalization reserve and reserve base leveling taxable in the field of small companies and ultimately regulating extensive transitional arrangements included in the standard. In this first part the text analyzes the changes in the taxable event and the tax base. Analyzed in the first part of the major innovations in the taxable event and the tax base, now we examine developments in the tax rates, in the treatment of internal and international double taxation, deductions to encourage certain activities, in installments and special regimes.Como señalamos en la parte primera de este artículo, el objetivo del mismo es analizar, desde un punto de vista fiscal, las principales novedades introducidas por la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, comparando la actual redacción con la vigente hasta 31 de diciembre de 2014 y resaltando aquellas modificaciones de especial importancia por su trascendencia fiscal, en particular, el tratamiento de la compensación de bases imponibles negativas o de la doble imposición sobre beneficios, la modificación de las deducciones para incentivar la realización de determinadas actividades, la introducción de la reserva de capitalización y de la reserva de nivelación de bases imponibles en el ámbito de las empresas de reducida dimensión y, por último, la regulación de un extenso régimen transitorio incluido en la norma. Analizadas en la primera parte las principales modificaciones introducidas en el hecho imponible y en la base imponible, examinamos ahora las novedades en los tipos de gravamen, en el tratamiento de la doble imposición –interna e internacional–, en las deducciones para incentivar la realización de determinadas actividades, en los pagos fraccionados y en los regímenes especiales

Modificaciones introducidas por la Ley 27/2014, de 27 de noviembre, en el Impuesto sobre Sociedades (primera parte)

Is analyzed from a tax standpoint major innovations introduced by Law 27/2014 of 27 November, Corporation Tax comparing the current wording with effect until December 31, 2014 and highlighting those modifications of particular importance because of their importance tax, in particular the treatment of tax losses offset or double taxation on income, changes in deductions to encourage certain activities, the introduction of the capitalization reserve and reserve base leveling taxable in the field of small companies and ultimately regulating extensive transitional arrangements included in the standard. In this first part the text analyzes the changes in the taxable event and the tax base. In the next review will be analyzed the developments in the tax rates, in the treatment of internal and international double taxation, deductions to encourage certain activities, in installments and special regimes.Se analizan, desde un punto de vista fiscal, las principales novedades introducidas por la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, comparando la actual redacción con la vigente hasta 31 de diciembre de 2014 y resaltando aquellas modificaciones de especial importancia por su trascendencia fiscal, en particular, el tratamiento de la compensación de bases imponibles negativas o de la doble imposición sobre beneficios, la modificación de las deducciones para incentivar la realización de determinadas actividades, la introducción de la reserva de capitalización y de la reserva de nivelación de bases imponibles en el ámbito de las empresas de reducida dimensión y, por último, la regulación de un extenso régimen transitorio incluido en la norma. En esta primera parte se van a analizar las modificaciones introducidas en el hecho imponible y en la base imponible. En el próximo número de la revista se analizarán las novedades en los tipos de gravamen, en el tratamiento de la doble imposición –interna e internacional–, en las deducciones para incentivar la realización de determinadas actividades, en los pagos fraccionados y en los regímenes especiales

La actualización de balances autorizada por la Ley 16/2012

Is analyzed from a tax point of view the main objective aspects, subjective and temporary revaluation scheme authorized by Article 9 of Law 16/2012, of 27 December, by adopting various taxation measures aimed at consolidating public finances and boost economic activity qualifying the similarities and differences with the previous revaluation (approved by Royal Decree-Law 7/1996 and Royal Decree 2607/1996) and the procedure for calculating the correction taxable capital gain monetary transmission in cases of certain immovable property provided under Article 15.9 to TRLIS.Se analiza desde un punto de vista fiscal los principales aspectos objetivos, subjetivos y temporales del régimen de actualización de balances autorizado por el artículo 9 de la Ley 16/2012, de 27 de diciembre, por la que se adoptan diversas medidas tributarias dirigidas a la consolidación de las finanzas públicas y al impulso de la actividad económica matizando las semejanzas y diferencias con la anterior actualización de balances (aprobada por el Real Decreto-Ley 7/1996 y por el Real Decreto 2607/1996) y con el procedimiento de cálculo de la corrección monetaria de la plusvalía gravable en supuestos de transmisión de determinados bienes inmuebles que regula el artículo 15.9 del TRLIS

Régimen tributario aplicable a las sociedades civiles con personalidad jurídica y objeto mercantil a partir del 1 de enero de 2016

This article discusses the requirements for civil society that will become taxpayers are analyzed Income tax from 1 January 2016, the transitional regime of dissolution and transformation option civil societies for those who do not want to become taxpayers income tax from January 1, 2016, and the transitional arrangements applicable to those civil societies pass effectively taxed on income tax from 1 January 2016 with practical cases analyzing situations more relevant to be produced in each of the above situations.En este artículo se analizan los requisitos que deben cumplir las sociedades civiles que van a pasar a ser contribuyentes del Impuesto sobre Sociedades a partir del 1 de enero de 2016, el régimen transitorio de disolución y la opción de la transformación para aquellas sociedades civiles que no quieran pasar a ser contribuyentes del Impuesto sobre Sociedades a partir del 1 de enero de 2016, así como el régimen transitorio aplicable a aquellas sociedades civiles que pasen a tributar efectivamente por el Impuesto sobre Sociedades a partir del 1 de enero de 2016 analizando con supuestos prácticos las situaciones de mayor relevancia que se van a producir en cada una de las situaciones anteriores

Structural properties of Pb2MnW1−xRexO6 double perovskites

10 páginas, 12 figuras.-- El pdf del artículo es la versión post-print.Pb2MnW1−xRexO6 samples have been synthesized and their structure determined by powder x-ray diffraction. These samples undergo a first order structural phase transition between 413 and 445 K depending on the composition. Above this temperature, the samples are cubic. Below the transition temperature, solid solutions are found for x ≤ 0.2 and x ≥ 0.5. The W-rich samples adopt an orthorhombic cell whereas the Re-rich compounds are monoclinic. In the intermediate region, 0.2 < x < 0.5, both phases coexist. X-ray absorption spectra did not reveal significant changes in the local structure for Pb, Mn or Re atoms across the structural phase transition. All the atoms exhibit distorted environments in the whole series. In the case of Pb and W(Re) atoms, the local distortion remains in the high temperature phase. Samples with x ≤ 0.2 also show a sharp discontinuity in the dielectric permittivity at the phase transition temperature indicating the presence of a concomitant electrical ordering in the bulk grains. Such an anomaly in the dielectric constant is not observed for the x ≥ 0.5 samples, compatible with the lack of dipole ordering for this composition range. The different electrical behaviours also explain the differences in the entropy content for the two types of transition.Financial support from the Spanish MICINN (project FIS08-03951) and DGA (Camrads) is acknowledged. SL and VC acknowledge their research grants from DGA and MICINN, respectively.Peer reviewe

Properties and phase transition of the ordered perovskite Pb2MnWO6

11 pages, 5 figures, 3 tables.Pb2MnWO6 has been synthesized and its structure determined by powder xray diffraction. This sample undergoes a first order structural phase transition at ∼445 K. This transition is coupled to a change in the electrical properties manifested by a sharp discontinuity of the dielectric permittivity at the phase transition temperature. Pb2MnWO6 is cubic paraelectric above 445 K and orthorhombic with electric ordering below such a temperature. The structural refinement reveals Pb displacements in the low temperature phase in agreement with an antiferroelectric ordering. Diferential scanning calorimetry and magnetic susceptibility measurements are also reported. The large entropy content of the transition evidences the presence of an ordering process. Pb2MnWO6 is paramagnetic in a broad temperature range in agreement with the presence of high-spin Mn2+ ions. A magnetic anomaly at 45 K may be associated with antiferromagnetic ordering of these ions that would coexist with the antiferroelectric state at very low temperature.Financial support from CICyT (projects MAT02-01221 and MAT2003-01182) and DGA (CAMRADS and PIP018/2005) is acknowledged.Peer reviewe

Prosthetic Valve Candida spp. Endocarditis: New Insights Into Long-term Prognosis—The ESCAPE Study

International audienceBackground: Prosthetic valve endocarditis caused by Candida spp. (PVE-C) is rare and devastating, with international guidelines based on expert recommendations supporting the combination of surgery and subsequent azole treatment.Methods: We retrospectively analyzed PVE-C cases collected in Spain and France between 2001 and 2015, with a focus on management and outcome.Results: Forty-six cases were followed up for a median of 9 months. Twenty-two patients (48%) had a history of endocarditis, 30 cases (65%) were nosocomial or healthcare related, and 9 (20%) patients were intravenous drug users. "Induction" therapy consisted mainly of liposomal amphotericin B (L-amB)-based (n = 21) or echinocandin-based therapy (n = 13). Overall, 19 patients (41%) were operated on. Patients <66 years old and without cardiac failure were more likely to undergo cardiac surgery (adjusted odds ratios [aORs], 6.80 [95% confidence interval [CI], 1.59-29.13] and 10.92 [1.15-104.06], respectively). Surgery was not associated with better survival rates at 6 months. Patients who received L-amB alone had a better 6-month survival rate than those who received an echinocandin alone (aOR, 13.52; 95% CI, 1.03-838.10). "Maintenance" fluconazole therapy, prescribed in 21 patients for a median duration of 13 months (range, 2-84 months), led to minor adverse effects.Conclusion: L-amB induction treatment improves survival in patients with PVE-C. Medical treatment followed by long-term maintenance fluconazole may be the best treatment option for frail patients

Contemporary use of cefazolin for MSSA infective endocarditis: analysis of a national prospective cohort

Objectives: This study aimed to assess the real use of cefazolin for methicillin-susceptible Staphylococcus aureus (MSSA) infective endocarditis (IE) in the Spanish National Endocarditis Database (GAMES) and to compare it with antistaphylococcal penicillin (ASP). Methods: Prospective cohort study with retrospective analysis of a cohort of MSSA IE treated with cloxacillin and/or cefazolin. Outcomes assessed were relapse; intra-hospital, overall, and endocarditis-related mortality; and adverse events. Risk of renal toxicity with each treatment was evaluated separately. Results: We included 631 IE episodes caused by MSSA treated with cloxacillin and/or cefazolin. Antibiotic treatment was cloxacillin, cefazolin, or both in 537 (85%), 57 (9%), and 37 (6%) episodes, respectively. Patients treated with cefazolin had significantly higher rates of comorbidities (median Charlson Index 7, P <0.01) and previous renal failure (57.9%, P <0.01). Patients treated with cloxacillin presented higher rates of septic shock (25%, P = 0.033) and new-onset or worsening renal failure (47.3%, P = 0.024) with significantly higher rates of in-hospital mortality (38.5%, P = 0.017). One-year IE-related mortality and rate of relapses were similar between treatment groups. None of the treatments were identified as risk or protective factors. Conclusion: Our results suggest that cefazolin is a valuable option for the treatment of MSSA IE, without differences in 1-year mortality or relapses compared with cloxacillin, and might be considered equally effective