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A taxpayer inquired whether, after acquiring 100% of a company without any prior link, they could offset the company's negative tax bases against future profits. The DGT indicated that, based on the facts provided, the circumstances that would prevent such offsetting are not present.
Cuestión planteada Si conforme a lo expresado, una vez adquirida la totalidad del capital social de la sociedad, ésta tendrá derecho a la compensación de las bases imponibles negativas generadas con resultados positivos en ejercicios futuros.
La compensación de bases imponibles negativas no será posible si la mayoría del capital es adquirida por personas vinculadas que tenían una participación inferior al 25% al cierre del periodo de la pérdida, o si la entidad no realiza actividad económica, cambia sustancialmente su actividad o es una entidad patrimonial. En el caso concreto, al realizar la entidad actividad económica, en principio no concurren las limitaciones del artículo 26.4 de la LIS, permitiéndose la compensación con los límites y condiciones legales.
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