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V2621-16 ·13 June 2016 ·consulta-vinculante Medium impact
Tax

Loss from partial transfer of an entity leaving the group is reduced proportionally to the stake transferred

A query was raised regarding how to apply the limitation on negative income following the transfer of a stake in an entity leaving the tax group. The DGT ruled that the reduction must be carried out proportionally to the percentage of the stake transferred.

In 6 key points

Lifecycle

2016-06-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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