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A parent company has queried whether it can apply internal double taxation relief generated in 2009 to its 2013 consolidated tax return, having been unable to use it previously due to insufficient tax liability. The Directorate General for Taxes (DGT) has ruled that this is permissible, provided certain limits are respected.
Cuestión planteada Si de acuerdo con lo establecido en el artículo 78.2 del texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de marzo, la Sociedad puede aplicar en la declaración consolidada del Grupo correspondiente al ejercicio 2013 las deducciones por doble imposición interna pendientes de aplicación generadas en el ejercicio 2009.
Las deducciones de cualquier sociedad que estén pendientes de aplicación al momento de su inclusión en el grupo fiscal pueden deducirse en la cuota íntegra del grupo. Esta aplicación está sujeta a un doble límite: la cuota íntegra de la entidad que generó la deducción en régimen individual y la cuota íntegra del propio grupo fiscal.
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