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V2400-15 ·29 July 2015 ·consulta-vinculante Medium impact
Tax

Determination of the tax group's taxable base: sum of individual bases, eliminations and additions

The applicant asks how to determine the taxable base of a tax group, including eliminations and additions. The DGT explains that individual taxable bases, eliminations and additions must be summed, in accordance with accounting regulations and the Corporate Income Tax Act (LIS).

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2015-07-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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