Efectos fiscales y contables en la compraventa de una empresa

The work sets out initially reasons that lead to employers to sell, and investors to buy a company. Defined ways to normalize the negotiation, such merger and excision in its different forms; it presents the accounts of a merger by absorption, in this case we present the records relating to assets, liabilities, and equity in the absorbent and absorbed.In the taxation, the emphasis is on the application of Articles 36-1, and 49 of the Statute Tax with regard to the determination of the profits taxed, not taxed and presentation in the financial statements. Benefits for shareholders, the compensation of the tax losses that absorbed in the declaration of the absorbent. The management of retained earnings in the event of a payment of dividends or shares and everything related to the calculation of the retention on the source.