{"id":2320,"date":"2015-10-21T10:49:27","date_gmt":"2015-10-21T10:49:27","guid":{"rendered":"https:\/\/www.escura.com\/blog-escura\/?p=2320"},"modified":"2015-10-21T10:49:27","modified_gmt":"2015-10-21T10:49:27","slug":"consulta-vinculante-sobre-entidades-que-tributan-en-consolidacion-fiscal","status":"publish","type":"post","link":"https:\/\/www.escura.com\/es\/consulta-vinculante-sobre-entidades-que-tributan-en-consolidacion-fiscal\/","title":{"rendered":"Entidades que tributan en consolidaci\u00f3n fiscal"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/www.escura.com\/blog-escura\/wp-content\/uploads\/2015\/05\/nif-e1431082571735.jpg\"><img decoding=\"async\" class=\"size-thumbnail wp-image-1709 alignleft\" src=\"https:\/\/www.escura.com\/blog-escura\/wp-content\/uploads\/2015\/05\/nif-150x150.jpg\" alt=\"nif\" width=\"150\" height=\"150\" \/><\/a>Consulta vinculante <u><b>V0249-08<\/b><\/u>, de 7 de febrero, sobre entidades que tributan en consolidaci\u00f3n fiscal.<\/p>\n<p style=\"text-align: justify;\"><u><b>\u00bfExiste obligaci\u00f3n de documentar las operaciones de pr\u00e9stamo <\/b><\/u>realizadas entre entidades que tributen por consolidaci\u00f3n fiscal?<\/p>\n<p style=\"text-align: justify;\"><b>No existe obligaci\u00f3n de documentar esta operaci\u00f3n al estar en consolidaci\u00f3n fiscal.<\/b><\/p>\n<p style=\"text-align: justify;\">En un pr\u00e9stamo sin intereses se debe registrar el ingreso y el gasto financiero, sin perjuicio de que tanto el prestamista como el prestatario tributan en el r\u00e9gimen de consolidaci\u00f3n fiscal y procedan a su eliminaci\u00f3n para la determinaci\u00f3n de la base imponible del grupo.<\/p>\n<p style=\"text-align: justify;\">Para mayores informaciones, clique aqu\u00ed: <a href=\"https:\/\/www.escura.com\/archivos\/pdf\/EDD%202008-13083%20Cons.%20DGT%20V249-2008%20de%207%20febrero%202008.pdf\">leer consulta vinculante<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Consulta vinculante V0249-08, de 7 de febrero, sobre entidades que tributan en consolidaci\u00f3n fiscal. \u00bfExiste obligaci\u00f3n de documentar las operaciones de pr\u00e9stamo realizadas entre entidades que tributen por consolidaci\u00f3n fiscal? No existe obligaci\u00f3n de documentar esta operaci\u00f3n al estar en consolidaci\u00f3n fiscal. En un pr\u00e9stamo sin intereses se debe registrar el ingreso y el gasto financiero, sin perjuicio de que tanto el prestamista como el prestatario tributan en el r\u00e9gimen de consolidaci\u00f3n  [&#8230;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[29],"tags":[],"class_list":["post-2320","post","type-post","status-publish","format-standard","hentry","category-precios-de-transferencia"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.6 (Yoast SEO v27.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Escura. 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