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A query was raised regarding whether profits obtained by subsidiary companies when selling shares of the parent company to a third party should be eliminated when calculating the tax group's tax base. The DGT ruled that they should not be eliminated as it does not constitute an intra-group transaction.
Cuestión planteada Si el resultado fiscal obtenido en la transmisión a un tercero ajeno al grupo de consolidación fiscal, efectuada en 2014, por parte de las Cajas (entidades dependientes) de acciones que estas tenían en X (sociedad dominante), debe ser objeto de eliminación en el cálculo de la base imponible consolidada del Grupo fiscal X en el período impositivo 2014.
La base imponible del grupo fiscal se determina sumando las bases imponibles individuales de las sociedades integrantes. El resultado por la venta de acciones de la sociedad dominante a un tercero no es objeto de eliminación en la base imponible consolidada, ya que no constituye una operación interna entre entidades del grupo. No obstante, las rentas negativas por la transmisión de participaciones de una sociedad que deje el grupo se minorarán en las bases imponibles negativas generadas dentro del grupo por dicha entidad y que hayan sido compensadas.
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