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A parent company of a tax consolidation group has requested clarification on how to apply the limits regarding the freedom to apply pending depreciation. The Directorate General for Taxes (DGT) has ruled that both the fulfillment of requirements and the application of taxable base limits must be carried out individually by each company.
Cuestión planteada Se plantea la determinación del límite de la aplicación del beneficio fiscal de la libertad de amortización en el caso de grupos fiscales.
La aplicación y el cumplimiento de los requisitos de la libertad de amortización se realiza a nivel individual. En el régimen de consolidación fiscal, aunque el grupo sea el sujeto pasivo, la determinación de los límites de aplicación de las cantidades pendientes de amortizar debe hacerse por cada entidad integrante. Por tanto, el mantenimiento de empleo y los límites de la base imponible se evalúan individualmente.
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