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Una empresa pregunta si puede aplicar un ajuste negativo en su base imponible del Impuesto sobre Sociedades por el importe de una devolución de impuestos que recibirá para pagar a los antiguos accionistas de una sociedad adquirida. La DGT responde que, al tratarse de una operación por cuenta de terceros, no habrá ingresos ni gastos en la cuenta de pérdidas y ganancias.
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