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A query was made regarding whether the criteria established in consultations V2213-14 and V3384-14 remain valid under the new Corporate Tax Law, and whether they persist in light of changes to options for the purchase and sale of interests in AIEs.
Cuestión planteada Confirmación de que los criterios mantenidos en las consultas V2213-14 y V3384-14 son aplicables a partir de 1 de enero de 2015, con la entrada en vigor de la Ley 27/2014.
Los criterios de las consultas V2213-14 y V3384-14 siguen siendo válidos a partir de la entrada en vigor de la Ley 27/2014. La modificación de las condiciones de las opciones de compra y venta no impide la aplicación de dichos criterios, siempre que se fijen en condiciones de libre concurrencia y se valoren según la normativa contable.
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