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V0866-23 ·12 April 2023 ·consulta-vinculante Medium impact
Tax

Double limits applied to the offsetting of tax loss carryforwards when an entity joins a tax group

The query examines how the limits for offsetting tax loss carryforwards apply to a company joining a tax group. The DGT clarifies that two simultaneous limits must be applied: one based on the entity's own taxable income and another based on the tax group's taxable income.

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2023-04-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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