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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.
La entidad adquirente se subroga en los derechos y obligaciones de las transmitentes, pero con las limitaciones de los artículos 26.4, 84.2 y la DT 16ª de la LIS. En este caso, la limitación del artículo 26.4 opera porque se adquirió la mayoría del capital tras la generación de las pérdidas y las entidades no realizaban actividad económica en los tres meses anteriores a la adquisición. Por tanto, la entidad absorbente no tiene derecho a compensar las bases imponibles negativas generadas con anterioridad a 2018.
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