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A holding company queries whether an entity exiting a group via partial spin-off should be included in the group's financial consolidation for 2013. The DGT clarifies that the entity is excluded from the fiscal group in the tax period when the separation occurs.
Cuestión planteada 1) Si la entidad A forma parte del grupo mercantil en 2013, debiendo ser incluida en la consolidación contable que presente el grupo formado por la sociedad dominante consultante.
La entidad que pierde la condición de dependiente por una escisión parcial queda excluida del grupo fiscal con efecto del propio periodo impositivo en que se produzca la circunstancia. Esta exclusión determina los efectos de las eliminaciones pendientes de incorporación y la compensación de bases imponibles negativas según el TRLIS. La entidad dominante debe comunicar la modificación de la composición del grupo en el primer pago fraccionado afectado.
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