{"id":1023,"date":"2013-12-09T12:14:27","date_gmt":"2013-12-09T12:14:27","guid":{"rendered":"http:\/\/www.adeudima.com\/?p=1023"},"modified":"2016-01-20T11:39:34","modified_gmt":"2016-01-20T11:39:34","slug":"los-creditos-fiscales-en-basilea-iii","status":"publish","type":"post","link":"https:\/\/blogs.udima.es\/administracion-y-direccion-de-empresas\/los-creditos-fiscales-en-basilea-iii\/","title":{"rendered":"LOS CR\u00c9DITOS FISCALES EN BASILEA III"},"content":{"rendered":"<p>El pasado 29 de Noviembre, se aprob\u00f3 el Real Decreto Ley por el que se permite a la banca seguir sin deducirse de los recursos propios computables parte de los cr\u00e9ditos fiscales a efectos de solvencia de entidades de cr\u00e9dito (Basilea III).<\/p>\n<p>Los activos fiscales diferidos corresponden en gran medida a los surgidos por diferencias temporales por insolvencias, adjudicados, a Bases Imponibles Negativas procedentes de ejercicios previos as\u00ed como a dotaciones para los fondos de pensiones de las plantillas.<\/p>\n<p>Ahora bien, a diferencia de lo que ocurr\u00eda hasta ahora, el mecanismo por el que se ha logrado que contin\u00faen sin deducirse de los recursos propios computables de primera categor\u00eda el 60% de dichos activos, es el aval p\u00fablico de dichos cr\u00e9ditos fiscales. Para ello, el Real Decreto Ley modifica la normativa fiscal del impuesto de sociedades.<\/p>\n<p>El cambio de criterio con la nueva entrada de Basilea III supon\u00eda que en caso de tener que rescatar a una entidad por motivos de insolvencia, dichos activos no estar\u00edan disponibles de inmediato como para atender a otros acreedores diferentes a la Hacienda P\u00fablica, por lo que la ayuda financiera lo ser\u00eda a cargo del contribuyente.<\/p>\n<p>En caso de llegar a ejecutar el aval, la monetizaci\u00f3n del cr\u00e9dito fiscal implicar\u00eda que el estado se viera obligado a aportar ese activo en dinero, en aras a satisfacer a acreedores de la entidad de cr\u00e9dito cuyos cr\u00e9ditos fiscales se monetizan.<\/p>\n<p><a href=\"http:\/\/cincodias.com\/cincodias\/2013\/11\/28\/mercados\/1385656909_510075.html\" target=\"_blank\" rel=\"nofollow\">http:\/\/cincodias.com\/cincodias\/2013\/11\/28\/mercados\/1385656909_510075.html<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>El pasado 29 de Noviembre, se aprob\u00f3 el Real Decreto Ley por el que se permite a la banca seguir sin deducirse de los recursos propios computables parte de los cr\u00e9ditos fiscales a efectos de solvencia de entidades de cr\u00e9dito (Basilea III). Los activos fiscales diferidos corresponden en gran medida a los surgidos por diferencias&#8230;<\/p>\n","protected":false},"author":19,"featured_media":1553,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[1],"tags":[29,30,41,68,80,96,109],"class_list":["post-1023","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","tag-bases-imponibles-negativas","tag-basilea-iii","tag-creditos-fiscales","tag-liquidacion","tag-monetizacion-de-activos-fiscales","tag-quiebra","tag-rescate"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>LOS CR\u00c9DITOS FISCALES EN BASILEA III - Blog de ADE<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/blogs.udima.es\/administracion-y-direccion-de-empresas\/los-creditos-fiscales-en-basilea-iii\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"LOS CR\u00c9DITOS FISCALES EN BASILEA III - Blog de ADE\" \/>\n<meta property=\"og:description\" content=\"El pasado 29 de Noviembre, se aprob\u00f3 el Real Decreto Ley por el que se permite a la banca seguir sin deducirse de los recursos propios computables parte de los cr\u00e9ditos fiscales a efectos de solvencia de entidades de cr\u00e9dito (Basilea III). Los activos fiscales diferidos corresponden en gran medida a los surgidos por diferencias...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/blogs.udima.es\/administracion-y-direccion-de-empresas\/los-creditos-fiscales-en-basilea-iii\/\" \/>\n<meta property=\"og:site_name\" content=\"Blog de ADE - Universidad a Distancia de Madrid | UDIMA\" \/>\n<meta property=\"article:published_time\" content=\"2013-12-09T12:14:27+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2016-01-20T11:39:34+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/blogs.udima.es\/administracion-y-direccion-de-empresas\/wp-content\/uploads\/Gen\u00e9rico_ADE.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"500\" \/>\n\t<meta property=\"og:image:height\" content=\"357\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"javier.gonzalez\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"javier.gonzalez\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/blogs.udima.es\\\/administracion-y-direccion-de-empresas\\\/los-creditos-fiscales-en-basilea-iii\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/blogs.udima.es\\\/administracion-y-direccion-de-empresas\\\/los-creditos-fiscales-en-basilea-iii\\\/\"},\"author\":{\"name\":\"javier.gonzalez\",\"@id\":\"https:\\\/\\\/blogs.udima.es\\\/administracion-y-direccion-de-empresas\\\/#\\\/schema\\\/person\\\/5f38ca3695844e46438c5ed51ebf211e\"},\"headline\":\"LOS CR\u00c9DITOS FISCALES EN BASILEA III\",\"datePublished\":\"2013-12-09T12:14:27+00:00\",\"dateModified\":\"2016-01-20T11:39:34+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/blogs.udima.es\\\/administracion-y-direccion-de-empresas\\\/los-creditos-fiscales-en-basilea-iii\\\/\"},\"wordCount\":261,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/blogs.udima.es\\\/administracion-y-direccion-de-empresas\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/blogs.udima.es\\\/administracion-y-direccion-de-empresas\\\/los-creditos-fiscales-en-basilea-iii\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/blogs.udima.es\\\/administracion-y-direccion-de-empresas\\\/wp-content\\\/uploads\\\/Gen\u00e9rico_ADE.jpg\",\"keywords\":[\"Bases Imponibles Negativas\",\"Basilea III\",\"Cr\u00e9ditos Fiscales\",\"liquidaci\u00f3n\",\"monetizaci\u00f3n de activos fiscales\",\"quiebra\",\"rescate\"],\"articleSection\":[\"Noticias\"],\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/blogs.udima.es\\\/administracion-y-direccion-de-empresas\\\/los-creditos-fiscales-en-basilea-iii\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/blogs.udima.es\\\/administracion-y-direccion-de-empresas\\\/los-creditos-fiscales-en-basilea-iii\\\/\",\"url\":\"https:\\\/\\\/blogs.udima.es\\\/administracion-y-direccion-de-empresas\\\/los-creditos-fiscales-en-basilea-iii\\\/\",\"name\":\"LOS CR\u00c9DITOS FISCALES EN BASILEA III - 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