Regulatory Alerts2024-07-05 | DOF 5732476Added
Official Letter 900-04-00-00-00-2024-80 Communicating the Definitive Global List Under Article 69-B Bis of the Federal Tax Code
The Central Administration for Taxation of Various Large Taxpayers adds the names of two taxpayers, Operadora Autopistas Nacionales Equivent, S.A. de C.V. and Constructora de Proyectos Hidroelectricos, S.A. de C.V., to the definitive global list of taxpayers who failed to rebut the presumption of improper transmission of the right to deduct tax losses. This action confirms the improper transmission of fiscal losses resulting from corporate spin-offs and declares the inappropriateness of their deduction by the receiving entities, as mandated by the tenth paragraph of Article 69-B Bis of the Federal Tax Code. The publication occurs after the statutory thirty-day period following the notification of definitive resolutions and the expiration of the deadline for taxpayers to provide evidence to the contrary.
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