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A company enquired whether, when integrating a subgroup into a larger tax group, the operating profit used to apply the financial expense limit must include eliminations and adjustments arising from transactions with both the subgroup entities and the new tax group entities. The DGT ruled that such transactions must indeed be taken into account to determine the operating profit.
Cuestión planteada Confirmación de que a los efectos de calcular el beneficio operativo de las entidades que forman el subgrupo encabezado por la entidad C, y con arreglo al artículo 74.3.b) de la LIS, deben considerarse las eliminaciones e incorporaciones por operaciones realizadas (i) entre las entidades del subgrupo que generó los gastos financieros netos
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