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A query was raised regarding whether the reduction under Article 23 of the CIT Act for the transfer of intangibles applies when the transaction occurs between entities within the same tax consolidation group. The DGT clarifies that, as the express prohibition found in the previous wording no longer exists, these transactions are governed by tax consolidation rules, and the reduction shall apply as the elimination of said internal transaction is recognised.
Cuestión planteada Se pregunta acerca de la aplicación de la reducción prevista en el artículo 23 del TRLIS, tras la modificación introducida por la Ley14/2013, cuando los intangibles sean cedidos a entidades que formen parte del mismo grupo de consolidación fiscal.
La actual redacción del artículo 23 del TRLIS no prohíbe la aplicación de la reducción en cesiones entre entidades de un mismo grupo de consolidación fiscal. Por tanto, a los ingresos y gastos de estas operaciones les resultarán de aplicación las normas del régimen de consolidación fiscal (artículos 72 y 73 del TRLIS). La reducción se efectuará en la medida en que se produzca la incorporación de la eliminación de la operación interna que supone la cesión entre las entidades del grupo.
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