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The inquirer asks whether eliminated capital gains from intra-group transfers should only be included when control of the entities is lost. The DGT responds that eliminated results must be included when the entity is excluded from the tax consolidation group.
Cuestión planteada 1) Respecto de las plusvalías eliminadas en 2011 y 2012 por la transmisión de las entidades S14 y S4, si de conformidad con lo establecido en los artículos 39.2 y 29 de las NOFCA no procederá la incorporación de las eliminaciones por las referidas transmisiones intragrupo, hasta que se produzca una reducción del porcentaje de participación tal que conlleve la pérdida de control de las referidas entidades.
Los resultados eliminados se incorporarán a la base imponible del grupo fiscal según las Normas para la Formulación de Cuentas Anuales Consolidadas. No obstante, dichos resultados se incorporarán a la base imponible individual de la entidad que deje de formar parte del grupo fiscal en el período impositivo en que se produzca su exclusión. En este caso, la exclusión se produce cuando la participación baja del 75%, obligando a la incorporación íntegra del resultado eliminado.
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