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The consultant asks whether a reduction in shareholding in a group company without loss of commercial control would require the incorporation of eliminated income. The DGT responds that if the shareholding reduction causes the entity to cease being dependent (fall below 75%), the eliminated results must be incorporated under Article 65 of the LIS.
Cuestión planteada 1. Respecto de las rentas eliminadas por la transmisión intragrupo de las sociedades S14 y S4 en los ejercicios 2011 (S14 y S4) y 2012 (S14), si una enajenación o dilución en el porcentaje de participación en la sociedad C por parte del grupo no comportará la incorporación de dichas rentas en la medida en que no se produzca una pérdida de control de dicha sociedad (salida del consolidado mercantil) de conformidad con los artículos 39.2 y 29.1 de las Normas para la Formulación de Cuentas Anuales Consolidadas.
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