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A company asks how to determine the taxable base for leasing commercial premises to its subsidiary under the special group regime. The DGT responds that the taxable base will consist of the actual costs of goods and services for which VAT has been effectively borne.
Cuestión planteada 1. Base imponible del arrendamiento de los locales si las entidades pasan a aplicar el Régimen Especial de Grupo de Entidades.
En el régimen especial de grupo de entidades, la base imponible de las entregas entre entidades del grupo es el coste de los bienes y servicios utilizados en su realización por los que se haya soportado el impuesto. Si los inmuebles se adquirieron sin soportar cuota de IVA, no se computará cantidad alguna en la base imponible. No se incluirán los costes de bienes de inversión cuyo periodo de regularización ya haya transcurrido íntegramente. En el caso de arrendamientos con leasing, la base imponible será el coste que la entidad soporte, que coincidirá con las cuotas del contrato.
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