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