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A query was raised regarding whether, following an 'accordion operation' in 2012, savings banks that cease to be part of a tax consolidation group must apply the reversal of value adjustments. The Directorate General for Taxes (DGT) ruled that this provision is indeed applicable to this atypical tax consolidation group.
Cuestión planteada Si se producen en las Cajas los efectos previstos en el artículo 73.3 del texto refundido de la Ley del Impuesto sobre Sociedades.
Las Cajas de Ahorros excluidas del grupo fiscal por la reducción de su participación incorporarán la eliminación de la corrección de valor prevista en el artículo 12.3 del TRLIS en el período impositivo 2012. Esto ocurre siempre que el grupo fiscal siga asumiendo el derecho a la compensación de las bases imponibles negativas que determinaron dicho deterioro. Dicha corrección se incorporará en la base imponible individual de cada Caja en el período de su exclusión.
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