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The query examines how the limits for offsetting tax loss carryforwards apply to a company joining a tax group. The DGT clarifies that two simultaneous limits must be applied: one based on the entity's own taxable income and another based on the tax group's taxable income.
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Para compensar las bases imponibles negativas de una entidad pre-integración, 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 la cifra de negocios del grupo). Además, el límite de compensación de hasta 1 millón de euros del artículo 26 de la LIS se aplica tanto para determinar la base imponible negativa de la entidad como para la compensación total del grupo.
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