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V3926-15 ·9 December 2015 ·consulta-vinculante Medium impact
FISCAL

Losses from a foreign permanent establishment are integrated upon cessation of activity

An entity asked whether only the losses from the cessation year would be included. The DGT clarified that losses net of all periods from the establishment's inception to its cessation must be integrated.

In 6 key points

Lifecycle

2015-12-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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