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La Agencia Tributaria Canaria pretende ofrecerle con esta guía una información útil y práctica acerca del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados (ITPAJD) y las diferentes gestiones que debe realizar para el pago del impuesto
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Resumen. La consulta se refiere a un grupo no obligado a presentar cuentas anuales consolidadas al resultar aplicable la exención por tamaño. Pese a ello, el grupo ha formulado las cuentas anuales consolidadas voluntariamente y las ha sometido a auditoría, también voluntariamente.
Texto vigente refundido, análisis, jurisprudencia, modelos, doctrina relacionada e historial de cambios. Disposición publicada en Códigos, VLEX-41025245
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