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A company inquired whether it should amend its individual hedge accounting to match the tax consolidation treatment. The DGT ruled that the requirements for accounting or tax classification refer to the tax group for the purpose of determining the tax base.
Cuestión planteada 1. Si el artículo 62.1 de la Ley del Impuesto sobre Sociedades implica que, en el caso expuesto, debe desconocerse a efectos fiscales (consolidados) la contabilidad de coberturas practicada en las cuentas individuales y modificar, a los solos efectos fiscales, el resultado contable individual o bien incluir en la base imponible los resultados registrados transitoriamente en el patrimonio neto.
La base imponible individual de una entidad debe ajustarse a la calificación de la cobertura que corresponda en sede del grupo fiscal. En este caso, la base imponible de la entidad debe ajustarse para dar al pasivo financiero el tratamiento de coberturas de la inversión neta de negocios en el extranjero. Los resultados generados por dicha cobertura serán objeto de eliminación al derivar de una operación interna que genera renta a nivel consolidado fiscal.
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