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A company sought guidance on calculating the tax base for the transfer of a property to its subsidiary under the special group of entities regime (advanced modality) when the VAT on construction costs was non-deductible. The DGT ruled that these costs should be excluded to prevent inconsistencies and double taxation.
Cuestión planteada Cálculo de la base imponible del servicio de cesión del inmueble por parte de la consulta a su filial en la medida que el IVA soportado por la consultante en su construcción no ha sido deducible.
En la modalidad avanzada del régimen de grupo de entidades, la base imponible de las operaciones intragrupo no incluirá los costes por los que se haya soportado el impuesto si dicho impuesto no fue deducible para la entidad. Si posteriormente una resolución firme determina que el impuesto sí era deducible, la base imponible de la operación intragrupo deberá modificarse para incluir esos costes. Esto evita trasladar el coste de la no deducibilidad a la entidad filial.
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