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A company has requested clarification on whether it should eliminate the profit margin generated from the construction of a fixed asset by a joint venture (composed of two group companies) for a third company within the same group. The Directorate General of Taxes (DGT) has ruled that it must be eliminated, as it constitutes an internal transaction affecting the individual taxable bases of the constituent entities.
Cuestión planteada Si debe eliminarse el margen generado en la construcción de elementos de inmovilizado para una entidad del grupo de consolidación fiscal, cuando la construcción del mismo ha sido realizada por dos entidades del grupo de consolidación fiscal a través de una UTE, íntegramente participada por entidades del grupo de consolidación fiscal, que integra su resultado en el grupo mediante atribución proporcional de su resultado a sus miembros mediante la aplicación de la Norma de Registro y Valoración 20 del Plan General de Contabilidad.
La base imponible del grupo fiscal se determina sumando las bases imponibles individuales de las entidades integrantes y las eliminaciones. Al ser la UTE una entidad cuyos resultados se imputan a sus miembros (B y C), la construcción de la planta para la entidad A constituye una operación interna entre sociedades del grupo. Por tanto, dicho margen debe eliminarse de la base imponible del grupo fiscal, independientemente de si el resultado de la UTE se integra contablemente o mediante ajuste extracontable en las empresas miembro.
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