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A company sought clarification on whether its tax loss carryforwards would be limited following a restructuring in which a group of related shareholders increased their stake from 23.2% to 100% of the capital. The Directorate General for Taxes (DGT) ruled that the limitation does not apply because the company is not considered inactive, as it maintains the necessary material and human resources for its management.
This ruling provides legal certainty for corporate restructurings, confirming that a change in shareholder composition does not trigger the limitation on offsetting tax losses, provided the company continues to demonstrate active management and operational capacity.
The tax team reviews your specific situation.
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