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Una empresa consultó si el ingreso contable por el vencimiento de un préstamo participativo adquirido en una compra de negocio formaba parte de la base imponible del grupo fiscal. La DGT, tras un informe del ICAC que señala dudas sobre el fondo económico y la imagen fiel de la operación, indica que no puede pronunciarse sobre las consecuencias tributarias de operaciones cuya correcta contabilización es dudosa.
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