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A query was raised regarding whether the accounting requirements and classifications under Article 62 of the Corporate Income Tax Act (LIS) must refer to the tax group to determine individual taxable bases. The Directorate General of Taxes (DGT) ruled that individual taxable bases must comply with the accounting and tax classification criteria established at the tax group level.
Cuestión planteada 1. Si los requisitos y calificaciones contables a que se refiere el artículo 62 de la Ley del Impuesto sobre Sociedades deben referirse al grupo fiscal a los efectos de determinar la base imponible individual.
Para determinar la base imponible del grupo fiscal, las bases imponibles individuales deben ajustarse a los requisitos y criterios de calificación establecidos por la normativa contable y la normativa fiscal en sede del grupo fiscal. Las operaciones intragrupo que no generen renta a nivel de grupo consolidado no serán objeto de eliminación en la base imponible individual de las entidades integrantes. Por el contrario, los resultados por operaciones internas que sí generen renta a nivel consolidado serán objeto de eliminación.
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