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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.
Question raised
The acquiring entity subrogates into the tax rights and obligations of the transferor, including negative tax bases. If the bases generated prior to the acquisition by the transferor were subject to the limitation set forth in Article 26.4 of the LIS, said limitation persists following the merger. The bases generated subsequent to the acquisition by the transferor are not affected by said limitation, but their offset shall be governed by Article 84.2 of the LIS.
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