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The applicant asks how to determine the taxable base of a tax group, including eliminations and additions. The DGT explains that individual taxable bases, eliminations and additions must be summed, in accordance with accounting regulations and the Corporate Income Tax Act (LIS).
Cuestión planteada ¿Cuál debe ser el mecanismo para determinar la base imponible del grupo fiscal teniendo en cuenta los distintos tipos de operaciones intragrupo e internas descritas, y su efecto en la determinación del importe de las bases imponibles negativas previas a la inclusión en el grupo de consolidación, que deben computarse para determinar la base imponible consolidada? Y Si las citadas eliminaciones darán lugar a incorporación alguna en el futuro. ¿Cuál sería el mecanismo para determinar la base imponible del grupo fiscal en el ejercicio 2014?
La base imponible del grupo fiscal se determina sumando las bases imponibles individuales de las entidades integrantes, las eliminaciones y las incorporaciones de resultados eliminados en periodos anteriores. Las eliminaciones de partidas intragrupo y resultados por operaciones internas se realizan según la normativa contable y la LIS. Para el ejercicio 2014, las eliminaciones corresponden a resultados por operaciones internas, sin incluir partidas intragrupo donde el ingreso y gasto recíproco tengan el mismo importe con signo contrario.
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