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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.
Cuestión planteada 1. Si los requisitos y calificaciones contables a que se refiere el artículo 62 de la Ley del Impuesto sobre Sociedades debe referirse al grupo fiscal a los efectos de determinar la base imponible individual.
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