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V1914-23 ·4 July 2023 ·consulta-vinculante Medium impact
Tax

Negative taxable bases and foral deductions can be offset in a common territory consolidation group

A company that transitioned from foral tax rules (Basque Country/Navarra) to common territory rules asked which rules apply to its negative taxable bases and pending deductions. The DGT confirms that the original regime's conditions must be followed.

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2023-07-04PublishedPublished 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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