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V2751-16 ·17 June 2016 ·consulta-vinculante Medium impact
FISCAL

Accounting and tax requirements apply to the consolidated group for determining individual tax bases

The consultant asks whether the accounting requirements and criteria in Article 62 of the LIS should apply to the consolidated group when determining individual tax bases. The DGT responds that these requirements and criteria relate to the consolidated group for adjusting individual tax bases.

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2016-06-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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