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V0159-15 ·19 January 2015 ·consulta-vinculante Medium impact
Tax

Negative tax bases of the absorbed company corresponding to tax impairments prior to 2013 may not be offset

A consulting company asks how much of the negative tax bases of the absorbed company can be offset following a merger. The DGT responds that those losses corresponding to the tax impairment that the absorbed company was required to recognize between 2008 and 2013 may not be offset.

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2015-01-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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