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A query was raised regarding whether the reversal of a provision for tax loss carryforwards in a merger should be taxed and how it affects the subsequent transfer of the shareholding. The DGT ruled that the reversal should not be included in the tax base if the impairment was not deductible, in order to prevent the double use of losses.
Cuestión planteada 1. Si la reversión de la provisión dotada por A sobre C en régimen individual y que se corresponde con bases imponibles negativas perdidas en la fusión de B con C en aplicación del artículo 90.3 del texto refundido de la Ley del Impuesto sobre Sociedades vigente en el año de la fusión (2009) no debe integrarse en la base imponible de A y por consiguiente constituye un ingreso que no debe tributar.
La reversión del deterioro de valor de una participación no debe integrarse en la base imponible si el deterioro no fue fiscalmente deducible, evitando así que las bases imponibles negativas se aprovechen dos veces. En caso de transmisión de una participación de una sociedad que deja el grupo fiscal, la renta negativa resultante se minorará por la parte que corresponda a bases imponibles negativas ya compensadas dentro del grupo. El ajuste de esta minoración debe realizarse en la base imponible individual de la entidad transmitente.
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