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A query was raised regarding whether the limitation set out in Article 25.2 of the Corporate Income Tax Law affects the tax loss carryforwards of an acquired entity. The Directorate General for Taxes (DGT) ruled that, as the condition of lack of economic activity is not met, said limitation does not apply.
Cuestión planteada Si resultaría aplicable la limitación establecida en el artículo 25.2 del TRLIS al importe de las bases imponibles negativas susceptibles de compensación que la entidad consultante tenía disponibles antes de su adquisición por la entidad "adquirente".
La limitación de la base imponible negativa no es aplicable si no concurre la circunstancia de que la entidad no haya realizado explotaciones económicas en los seis meses anteriores a la adquisición. Para determinar la aplicación de la letra c) del artículo 25.2 del TRLIS, el requisito de no realizar explotación económica debe equipararse a que la entidad se encuentre inactiva. La entidad deberá acreditar la procedencia y cuantía de las bases imponibles mediante la liquidación, contabilidad y soportes documentales.
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