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A query was raised regarding how the limits for offsetting tax losses should be applied to a company joining a tax group. The DGT clarifies that both the limits based on the entity's individual taxable base and the limits applicable to the tax group must be applied simultaneously.
Cuestión planteada
Para compensar las bases imponibles negativas de una entidad al integrarse en un grupo fiscal, se aplicará el menor de dos importes: el límite basado en la base imponible individual de la entidad (70%, 50% o 25% según su cifra de negocios) y el límite basado en la base imponible del grupo fiscal (70%, 50% o 25% según su cifra de negocios). Asimismo, el límite de compensación de hasta 1 millón de euros del artículo 26 de la LIS se aplica tanto para determinar la base negativa de la entidad como para la compensación total del grupo.
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