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V1940-14 ·17 July 2014 ·consulta-vinculante Medium impact
Tax

Entity exiting partial spin-off excluded from fiscal group in same tax period

A holding company queries whether an entity exiting a group via partial spin-off should be included in the group's financial consolidation for 2013. The DGT clarifies that the entity is excluded from the fiscal group in the tax period when the separation occurs.

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2014-07-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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