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A parent company within a tax consolidation group has requested clarification regarding the application of the tax reduction for the transfer of intangibles following the reform of Law 14/2013. The DGT clarifies how such income is treated under the tax consolidation regime and which temporal regulations apply based on the contract dates.
Cuestión planteada La consultante plantea las siguientes cuestiones en relación con la aplicación del artículo 23 del TRLIS según la redacción dada por la Ley 14/2013, de 27 de septiembre:
En el régimen de consolidación fiscal, las cesiones entre entidades del grupo están sujetas a las normas de eliminación e incorporación de resultados (arts. 72 y 73 TRLIS). La reducción del artículo 23 se aplicará conforme se produzca la incorporación de la eliminación de la operación interna, es decir, cuando el activo se incorpore a un producto vendido a terceros. Para contratos firmados antes del 29 de septiembre de 2013, se aplicará la redacción anterior del artículo 23.
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