{"id":5332,"date":"2024-11-04T00:00:00","date_gmt":"2024-11-04T00:00:00","guid":{"rendered":"https:\/\/www.contem.es\/consolidacion-fiscal\/"},"modified":"2024-11-04T00:00:00","modified_gmt":"2024-11-04T00:00:00","slug":"consolidacion-fiscal","status":"publish","type":"post","link":"https:\/\/www.contem.es\/es\/consolidacion-fiscal\/","title":{"rendered":"Consolidaci\u00f3n fiscal"},"content":{"rendered":"<p>Si su empresa forma parte de un grupo empresarial, plant\u00e9ese la posibilidad de acogerse al r\u00e9gimen de consolidaci\u00f3n fiscal:<\/p>\n<ul>\n<li>Este r\u00e9gimen <i>permite compensar en el mismo ejercicio las p\u00e9rdidas fiscales<\/i>\u00a0de unas compa\u00f1\u00edas con los beneficios fiscales de otras.<\/li>\n<\/ul>\n<ul>\n<li>Los requisitos y l\u00edmites para la\u00a0<i>aplicaci\u00f3n de incentivos y deducciones se determinan a nivel de grupo<\/i>, por lo que en general es m\u00e1s f\u00e1cil disfrutar de dichas ventajas fiscales.<\/li>\n<\/ul>\n<ul>\n<li>Los beneficios generados por las operaciones realizadas entre compa\u00f1\u00edas del grupo no tributan hasta que tales beneficios se realizan frente a un tercero.<\/li>\n<\/ul>\n<ul>\n<li>Tambi\u00e9n se simplifican algunas obligaciones en materia de retenciones o de documentaci\u00f3n de operaciones vinculadas.<\/li>\n<\/ul>\n<p>Para aplicar este r\u00e9gimen es preciso que, entre otros requisitos, exista una empresa dominante (holding) que participe directa o indirectamente en al menos el 75% del capital social de las filiales (70% en el caso de las sociedades cotizadas) y posea la mayor\u00eda de los derechos de voto. Si la sociedad dominante es no residente en Espa\u00f1a (de modo que en Espa\u00f1a s\u00f3lo hay filiales, todas pertenecientes a la holding extranjera), dichas filiales tambi\u00e9n pueden acogerse a este r\u00e9gimen.\u00a0<\/p>\n<p>La aplicaci\u00f3n de este r\u00e9gimen debe ser acordada por los \u00f3rganos de administraci\u00f3n de todas las sociedades que vayan a formar parte del grupo (la holding y todas sus participadas en al menos un 75%, sin que exista la opci\u00f3n de dejar a ninguna fuera del grupo).\u00a0Este acuerdo debe tomarse y comunicarse a Hacienda antes del fin del ejercicio, y tiene efectos a partir del ejercicio siguiente.<\/p>\n<p>\u00a0<\/p>\n<p> Nuestros profesionales verificar\u00e1n si su empresa puede acogerse al r\u00e9gimen de consolidaci\u00f3n fiscal.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Si su empresa forma parte de un grupo empresarial, plant&eacute;ese la posibilidad de acogerse al r&eacute;gimen de consolidaci&oacute;n fiscal: Este r&eacute;gimen permite compensar en el mismo ejercicio las p&eacute;rdidas fiscales&nbsp;de unas compa&ntilde;&iacute;as con los beneficios fiscales de otras. Los requisitos y l&iacute;mites para la&nbsp;aplicaci&oacute;n de incentivos y deducciones se determinan a nivel de grupo, por [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":5333,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-5332","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Consolidaci\u00f3n fiscal | Contem Assessors<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.contem.es\/es\/consolidacion-fiscal\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Consolidaci\u00f3n fiscal | Contem Assessors\" \/>\n<meta property=\"og:description\" content=\"Si su empresa forma parte de un grupo empresarial, plant&eacute;ese la posibilidad de acogerse al r&eacute;gimen de consolidaci&oacute;n fiscal: Este r&eacute;gimen permite compensar en el mismo ejercicio las p&eacute;rdidas fiscales&nbsp;de unas compa&ntilde;&iacute;as con los beneficios fiscales de otras. Los requisitos y l&iacute;mites para la&nbsp;aplicaci&oacute;n de incentivos y deducciones se determinan a nivel de grupo, por [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.contem.es\/es\/consolidacion-fiscal\/\" \/>\n<meta property=\"og:site_name\" content=\"Contem Assessors\" \/>\n<meta property=\"article:published_time\" content=\"2024-11-04T00:00:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.contem.es\/wp-content\/uploads\/2016\/06\/touch-icon-contem.png\" \/>\n<meta name=\"author\" content=\"rss\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@contemassessors\" \/>\n<meta name=\"twitter:site\" content=\"@contemassessors\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"rss\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.contem.es\\\/es\\\/consolidacion-fiscal\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.contem.es\\\/es\\\/consolidacion-fiscal\\\/\"},\"author\":{\"name\":\"rss\",\"@id\":\"https:\\\/\\\/www.contem.es\\\/es\\\/#\\\/schema\\\/person\\\/c1284c1e1887128f110dc4a88f6137ae\"},\"headline\":\"Consolidaci\u00f3n fiscal\",\"datePublished\":\"2024-11-04T00:00:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.contem.es\\\/es\\\/consolidacion-fiscal\\\/\"},\"wordCount\":294,\"publisher\":{\"@id\":\"https:\\\/\\\/www.contem.es\\\/es\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.contem.es\\\/es\\\/consolidacion-fiscal\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.contem.es\\\/wp-content\\\/uploads\\\/2024\\\/11\\\/shutterstock2173621489-bcSize-650x118-2.jpg\",\"articleSection\":[\"Fiscal\"],\"inLanguage\":\"es\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.contem.es\\\/es\\\/consolidacion-fiscal\\\/\",\"url\":\"https:\\\/\\\/www.contem.es\\\/es\\\/consolidacion-fiscal\\\/\",\"name\":\"Consolidaci\u00f3n fiscal | Contem Assessors\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.contem.es\\\/es\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.contem.es\\\/es\\\/consolidacion-fiscal\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.contem.es\\\/es\\\/consolidacion-fiscal\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.contem.es\\\/wp-content\\\/uploads\\\/2024\\\/11\\\/shutterstock2173621489-bcSize-650x118-2.jpg\",\"datePublished\":\"2024-11-04T00:00:00+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.contem.es\\\/es\\\/consolidacion-fiscal\\\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.contem.es\\\/es\\\/consolidacion-fiscal\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/www.contem.es\\\/es\\\/consolidacion-fiscal\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.contem.es\\\/wp-content\\\/uploads\\\/2024\\\/11\\\/shutterstock2173621489-bcSize-650x118-2.jpg\",\"contentUrl\":\"https:\\\/\\\/www.contem.es\\\/wp-content\\\/uploads\\\/2024\\\/11\\\/shutterstock2173621489-bcSize-650x118-2.jpg\",\"width\":650,\"height\":118},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.contem.es\\\/es\\\/consolidacion-fiscal\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Inici\",\"item\":\"https:\\\/\\\/www.contem.es\\\/es\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Consolidaci\u00f3n fiscal\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.contem.es\\\/es\\\/#website\",\"url\":\"https:\\\/\\\/www.contem.es\\\/es\\\/\",\"name\":\"Contem Assessors\",\"description\":\"Fiscal, comptable , laboral , jur\u00eddic , econ\u00f2mic i assegurances\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.contem.es\\\/es\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.contem.es\\\/es\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.contem.es\\\/es\\\/#organization\",\"name\":\"Contem Assessors\",\"url\":\"https:\\\/\\\/www.contem.es\\\/es\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/www.contem.es\\\/es\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.contem.es\\\/wp-content\\\/uploads\\\/2016\\\/06\\\/touch-icon-contem.png\",\"contentUrl\":\"https:\\\/\\\/www.contem.es\\\/wp-content\\\/uploads\\\/2016\\\/06\\\/touch-icon-contem.png\",\"width\":120,\"height\":120,\"caption\":\"Contem Assessors\"},\"image\":{\"@id\":\"https:\\\/\\\/www.contem.es\\\/es\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/x.com\\\/contemassessors\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/contem-assessors\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.contem.es\\\/es\\\/#\\\/schema\\\/person\\\/c1284c1e1887128f110dc4a88f6137ae\",\"name\":\"rss\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/ab3bd31bf66b0e143141b04dbe6aa5f58290e800756006b9aef442f9b1e697cb?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/ab3bd31bf66b0e143141b04dbe6aa5f58290e800756006b9aef442f9b1e697cb?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/ab3bd31bf66b0e143141b04dbe6aa5f58290e800756006b9aef442f9b1e697cb?s=96&d=mm&r=g\",\"caption\":\"rss\"},\"url\":\"https:\\\/\\\/www.contem.es\\\/es\\\/author\\\/rss\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Consolidaci\u00f3n fiscal | Contem Assessors","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.contem.es\/es\/consolidacion-fiscal\/","og_locale":"es_ES","og_type":"article","og_title":"Consolidaci\u00f3n fiscal | Contem Assessors","og_description":"Si su empresa forma parte de un grupo empresarial, plant&eacute;ese la posibilidad de acogerse al r&eacute;gimen de consolidaci&oacute;n fiscal: Este r&eacute;gimen permite compensar en el mismo ejercicio las p&eacute;rdidas fiscales&nbsp;de unas compa&ntilde;&iacute;as con los beneficios fiscales de otras. Los requisitos y l&iacute;mites para la&nbsp;aplicaci&oacute;n de incentivos y deducciones se determinan a nivel de grupo, por [&hellip;]","og_url":"https:\/\/www.contem.es\/es\/consolidacion-fiscal\/","og_site_name":"Contem Assessors","article_published_time":"2024-11-04T00:00:00+00:00","og_image":[{"url":"https:\/\/www.contem.es\/wp-content\/uploads\/2016\/06\/touch-icon-contem.png","type":"","width":"","height":""}],"author":"rss","twitter_card":"summary_large_image","twitter_creator":"@contemassessors","twitter_site":"@contemassessors","twitter_misc":{"Escrito por":"rss","Tiempo de lectura":"1 minuto"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.contem.es\/es\/consolidacion-fiscal\/#article","isPartOf":{"@id":"https:\/\/www.contem.es\/es\/consolidacion-fiscal\/"},"author":{"name":"rss","@id":"https:\/\/www.contem.es\/es\/#\/schema\/person\/c1284c1e1887128f110dc4a88f6137ae"},"headline":"Consolidaci\u00f3n fiscal","datePublished":"2024-11-04T00:00:00+00:00","mainEntityOfPage":{"@id":"https:\/\/www.contem.es\/es\/consolidacion-fiscal\/"},"wordCount":294,"publisher":{"@id":"https:\/\/www.contem.es\/es\/#organization"},"image":{"@id":"https:\/\/www.contem.es\/es\/consolidacion-fiscal\/#primaryimage"},"thumbnailUrl":"https:\/\/www.contem.es\/wp-content\/uploads\/2024\/11\/shutterstock2173621489-bcSize-650x118-2.jpg","articleSection":["Fiscal"],"inLanguage":"es"},{"@type":"WebPage","@id":"https:\/\/www.contem.es\/es\/consolidacion-fiscal\/","url":"https:\/\/www.contem.es\/es\/consolidacion-fiscal\/","name":"Consolidaci\u00f3n fiscal | Contem Assessors","isPartOf":{"@id":"https:\/\/www.contem.es\/es\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.contem.es\/es\/consolidacion-fiscal\/#primaryimage"},"image":{"@id":"https:\/\/www.contem.es\/es\/consolidacion-fiscal\/#primaryimage"},"thumbnailUrl":"https:\/\/www.contem.es\/wp-content\/uploads\/2024\/11\/shutterstock2173621489-bcSize-650x118-2.jpg","datePublished":"2024-11-04T00:00:00+00:00","breadcrumb":{"@id":"https:\/\/www.contem.es\/es\/consolidacion-fiscal\/#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.contem.es\/es\/consolidacion-fiscal\/"]}]},{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/www.contem.es\/es\/consolidacion-fiscal\/#primaryimage","url":"https:\/\/www.contem.es\/wp-content\/uploads\/2024\/11\/shutterstock2173621489-bcSize-650x118-2.jpg","contentUrl":"https:\/\/www.contem.es\/wp-content\/uploads\/2024\/11\/shutterstock2173621489-bcSize-650x118-2.jpg","width":650,"height":118},{"@type":"BreadcrumbList","@id":"https:\/\/www.contem.es\/es\/consolidacion-fiscal\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Inici","item":"https:\/\/www.contem.es\/es\/"},{"@type":"ListItem","position":2,"name":"Consolidaci\u00f3n fiscal"}]},{"@type":"WebSite","@id":"https:\/\/www.contem.es\/es\/#website","url":"https:\/\/www.contem.es\/es\/","name":"Contem Assessors","description":"Fiscal, comptable , laboral , jur\u00eddic , econ\u00f2mic i assegurances","publisher":{"@id":"https:\/\/www.contem.es\/es\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.contem.es\/es\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"es"},{"@type":"Organization","@id":"https:\/\/www.contem.es\/es\/#organization","name":"Contem Assessors","url":"https:\/\/www.contem.es\/es\/","logo":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/www.contem.es\/es\/#\/schema\/logo\/image\/","url":"https:\/\/www.contem.es\/wp-content\/uploads\/2016\/06\/touch-icon-contem.png","contentUrl":"https:\/\/www.contem.es\/wp-content\/uploads\/2016\/06\/touch-icon-contem.png","width":120,"height":120,"caption":"Contem Assessors"},"image":{"@id":"https:\/\/www.contem.es\/es\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/x.com\/contemassessors","https:\/\/www.linkedin.com\/company\/contem-assessors"]},{"@type":"Person","@id":"https:\/\/www.contem.es\/es\/#\/schema\/person\/c1284c1e1887128f110dc4a88f6137ae","name":"rss","image":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/secure.gravatar.com\/avatar\/ab3bd31bf66b0e143141b04dbe6aa5f58290e800756006b9aef442f9b1e697cb?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/ab3bd31bf66b0e143141b04dbe6aa5f58290e800756006b9aef442f9b1e697cb?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/ab3bd31bf66b0e143141b04dbe6aa5f58290e800756006b9aef442f9b1e697cb?s=96&d=mm&r=g","caption":"rss"},"url":"https:\/\/www.contem.es\/es\/author\/rss\/"}]}},"_links":{"self":[{"href":"https:\/\/www.contem.es\/es\/wp-json\/wp\/v2\/posts\/5332","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.contem.es\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.contem.es\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.contem.es\/es\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/www.contem.es\/es\/wp-json\/wp\/v2\/comments?post=5332"}],"version-history":[{"count":0,"href":"https:\/\/www.contem.es\/es\/wp-json\/wp\/v2\/posts\/5332\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.contem.es\/es\/wp-json\/wp\/v2\/media\/5333"}],"wp:attachment":[{"href":"https:\/\/www.contem.es\/es\/wp-json\/wp\/v2\/media?parent=5332"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.contem.es\/es\/wp-json\/wp\/v2\/categories?post=5332"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.contem.es\/es\/wp-json\/wp\/v2\/tags?post=5332"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}