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V1790-17 ·10 July 2017 ·consulta-vinculante Medium impact
Tax

Non-reimbursable contributions from a parent company to subsidiaries are not eliminated in tax consolidation if ownership is 100%

A parent company of a tax group makes non-reimbursable contributions to two of its subsidiaries. A query is raised as to whether these transactions must be eliminated when calculating the tax group's taxable base to avoid tax effects.

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2017-07-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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