Hace apenas unos días, la Administración Tributaria (“AEAT”) ha hecho pública una nota muy relevante para los grupos de sociedades que tributan bajo el régimen de consolidación fiscal, y que ha sido objeto de análisis en este Legal Flash.
Mediante esta nota, la AEAT fija y consolida su criterio sobre los límites cuantitativos que, a su juicio, deben operar en el aprovechamiento y compensación de créditos fiscales —tales como bases imponibles negativas y deducciones por inversiones o por realización de actividades económicas— por parte de los grupos fiscales.
Durante esta sesión analizaremos el criterio de la AEAT así como el impacto que tendrá en la tributación de grupos fiscales y las alternativas y estrategias a seguir.
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