Skip to content
V0869-26 ·21 April 2026 ·consulta-vinculante Medium impact
Tax

Limitation of tax loss carryforwards after majority capital acquisition

The consultant asks whether losses from absorbed companies can be offset against their profits. The DGT responds that this is not possible due to control change requirements and lack of economic activity.

In 6 key points

Lifecycle

2026-04-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact