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Se consulta si, ante la renuncia al régimen de consolidación fiscal, la entidad que recibió una rama de actividad debe asumir los gastos financieros netos pendientes de deducir del grupo fiscal. La DGT responde que, por subrogación en derechos y obligaciones, la entidad adquirente puede asumir dichos gastos si estos se corresponden con la rama recibida.
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