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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 such offsetting requires the tax group to have a positive tax base and must respect both the individual entity's limits and those of the group.
Cuestión planteada
Para compensar las bases imponibles negativas de una entidad que se integra en un grupo fiscal, debe existir una base imponible positiva del grupo. Se aplicará el menor de dos límites: el porcentaje (70%, 50% o 25%) basado en la cifra de negocios de la entidad individual sobre su base imponible, o el porcentaje basado en la cifra de negocios del grupo sobre su base imponible. Además, se aplica el límite de compensación de hasta 1 millón de euros tanto para la base de la entidad individual como para la del grupo.
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