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V4454-16 ·17 October 2016 ·consulta-vinculante Medium impact
FISCAL

Minoration of negative profits applies to indirectly transferred entities

A consulting company asks whether the minoration of negative profits resulting from the transfer of a subsidiary (A) also applies to its own subsidiaries (A1 and A2). The DGT responds that the minoration rule applies to all entities that cease to be part of the fiscal group due to a transfer.

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2016-10-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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