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A group company sells a property to a bank, which then leases it via financial lease to another company within the same group. The DGT has ruled that, as this is an internal transaction between group entities, the gain from the sale must be eliminated when calculating the consolidated tax base.
Cuestión planteada
Para la determinación de la base imponible consolidada, se debe practicar la eliminación del resultado derivado de la transmisión del bien entre las dos entidades del grupo, ya que se trata de una operación interna. No resulta de aplicación el régimen especial del artículo 106 de la LIS, debiendo la amortización ajustarse al Reglamento del Impuesto sobre Sociedades. El resultado eliminado se incorporará según los criterios de las Normas para la Formulación de Cuentas Anuales Consolidadas.
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