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A query was raised regarding whether the loss arising from the transfer of a shareholding in a company leaving a tax group is deductible. The DGT ruled that the negative income must be reduced by the negative tax bases of the transferred entity that have already been offset within the group.
Cuestión planteada Si la pérdida resultante de la transmisión de la participación resulta fiscalmente deducible en la declaración del Impuesto sobre Sociedades.
Según el artículo 71.4 del TRLIS, la renta negativa por la transmisión de una participación de una sociedad que deja el grupo fiscal se minorará por las bases imponibles negativas generadas por la entidad transmitida que hayan sido compensadas en el grupo. Si la renta negativa se corresponde con bases imponibles negativas no compensadas que la entidad asume al salir del grupo, dicha renta sí se integrará en la base imponible. El objetivo es evitar que las rentas negativas se apliquen dos veces.
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