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A company asks whether it can offset negative taxable bases of two entities it is merging into. The DGT responds that this is possible as long as there is no double offset of losses and the requirements of Article 84 of the LIS are met.
Cuestión planteada
Las bases imponibles negativas de las sociedades absorbidas, generadas antes de su integración en un grupo de consolidación, pueden compensarse en la sociedad absorbente. Esto es posible siempre que no se produzca una doble compensación de las pérdidas (tanto en la sede de los socios como en la de la absorbente) y se respeten los requisitos y limitaciones del artículo 84 de la LIS. La operación de fusión no afecta al grupo de consolidación fiscal si la entidad dominante no interviene.
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