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V1837-18 ·22 June 2018 ·consulta-vinculante Medium impact
Tax

Income of the absorbed entity from the accounting retroactivity forms part of the tax base of the absorbing entity

A credit cooperative absorbed another with accounting effects from November 1, 2015. The inquiry asks whether the income of the absorbed entity during that period must be included in the tax base of the absorbing entity for the 2015 fiscal year.

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2018-06-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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