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V2751-16 17 June 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · consolidación fiscal

Accounting and tax requirements apply to the consolidated group for determining individual tax bases

The consultant asks whether the accounting requirements and criteria in Article 62 of the LIS should apply to the consolidated group when determining individual tax bases. The DGT responds that these requirements and criteria relate to the consolidated group for adjusting individual tax bases.

The question raised

1. Whether the accounting requirements and qualifications referred to in Article 62 of the Corporate Income Tax Law must refer to the tax group for the purposes of determining the individual tax base.

The DGT's ruling

To determine the tax base of the tax group, the individual tax bases must be adjusted according to the requirements and qualification criteria established by the accounting and tax regulations at the tax group level. Intragroup transactions that do not generate income at the consolidated group level shall not be subject to elimination in the individual tax base of the constituent entities. Conversely, results from internal transactions that do generate income at the consolidated level shall be subject to elimination.

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