La cláusula general antiabuso en España. ¿Es necesaria una transposición expresa de la GAAR establecida en la ATAD al ordenamiento tributario español?

Abstract

This work aims to determine whether there is a general anti-avoidance rule in our Spanish tax system which allow us to conclude that our country complies with the obligation of implementing the ATAD, as regards the GAAR. For this purpose, a critical analysis of article 15 of the General Tax Law (governing the conflict in the application of tax regulations) will be made, by emphasizing that, in the Spanish tax system, apart from the mentioned article, there are other provisions of general application which, also, aim to avoid that tax avoidance behaviors may distort the application of the tax system.