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A company inquired whether, after a fusion under the fiscal neutrality regime, it could offset the negative taxable bases of the absorbed company. The DGT responds that the absorbing entity assumes the rights and obligations of the transferring entity, while retaining any existing limitations on offsetting.
Cuestión planteada
La entidad adquirente se subroga en los derechos y obligaciones tributarios de la transmitente, incluyendo las bases imponibles negativas. Si las bases generadas antes de la adquisición de la transmitente estaban sujetas a la limitación del artículo 26.4 de la LIS, dicha limitación persiste tras la fusión. Las bases generadas con posterioridad a la adquisición de la transmitente no se ven afectadas por dicha limitación, pero su compensación se regirá por el artículo 84.2 de la LIS.
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