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The DGT confirms that a German branch does not need to be included in a new corporate tax group if its closure is agreed upon and it ceases to be a permanent establishment.
Cuestión planteada 1. Confirmación de que la sucursal no debe incluirse en el grupo fiscal en el primer período impositivo del Impuesto sobre Sociedades iniciado a partir del 1 de enero de 2015, siempre que se proceda a su cierre en dicho período impositivo.
La sucursal no debe incluirse en el grupo fiscal en el período impositivo en que se acuerde el cese de su actividad y deje de ser establecimiento permanente. El pago de la imposición de salida por cambio de afectación de activos puede aplazarse si los elementos se transfieren a un Estado miembro de la UE. No aplica la cláusula anti-pérdidas por no existir transmisión jurídica, sino un cambio de afectación. En el período de cese, no se aplican los límites a la compensación de bases imponibles negativas. El valor de adquisición para futuras transmisiones será el valor de mercado utilizado para la imposición de salida.
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