by José Manuel Lizanda Cuevas, Manuel Cabedo Toneu · Centro de Estudios Financieros · tapa blanda · ISBN 9788445443972
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This book provides an in-depth analysis of accounting and tax consolidation processes, focusing on the most common operations and key differences between them. From a practical approach, it examines various situations that may arise in groups under the tax consolidation regime, offering accounting and tax solutions, as well as their reflection in form 220 of the corporate income tax return for tax groups. The accounting consolidation process is explored according to Royal Decree 1159/2010 and the tax consolidation regime regulated by Law 27/2014, highlighting the differences and similarities between both processes and the distinction between the consolidated tax base and the consolidated accounting result. In addition, it addresses the relationship between the consolidated annual accounts and those declared in form 220, as well as the problems of fractional payments and the special VAT regime, including practical examples and solutions in the corresponding declaration forms.
