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V2398-24 ·25 November 2024 ·consulta-vinculante Medium impact
Tax

Transferred tax loss carryforwards are not affected by the Art. 84.2 CIT reduction if no double compensation occurs

A company enquired whether it should apply the reduction to the tax loss carryforwards of an absorbed company under Article 84.2 of the CIT Act. The DGT ruled that the limitation does not apply if there is no double compensation of losses at both the shareholder and the absorbing company levels.

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2024-11-25PublishedPublished 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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