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The consultant asks whether losses from absorbed companies can be offset against their profits. The DGT responds that this is not possible due to control change requirements and lack of economic activity.
Cuestión planteada Si pueden compensarse las bases imponibles negativas existentes en la absorbente (entidad consultante A), procedentes de las tres sociedades que eran las anteriores titulares de SC, y que tienen su origen en la actividad de producción eléctrica realizada hasta ese momento por SC, con los beneficios que genera esa misma actividad, realizada ahora directamente por la consultante.
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