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A query was raised regarding whether an expense recorded in an entity's individual profit and loss account, but recorded against equity at a commercial consolidated level, is deductible for the tax group's taxable base. The DGT ruled that it is not deductible.
Cuestión planteada Si el gasto registrado en la cuenta de pérdidas y ganancias individual de A, que a nivel consolidado mercantil ha sido registrado contra patrimonio neto, sería deducible en la base imponible del Impuesto sobre Sociedades del ejercicio 2015 del Grupo de consolidación fiscal.
Para determinar la base imponible del grupo fiscal, se deben sumar las bases imponibles individuales de cada entidad integrante. Los requisitos o calificaciones de la normativa contable o fiscal se refieren al grupo fiscal, lo que obliga a una homogeneización. Por tanto, si un gasto no forma parte del resultado consolidado mercantil por estar registrado en el patrimonio neto, no formará parte de la base imponible del grupo fiscal al no integrar la base imponible individual.
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