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A company has requested clarification on whether it can offset the negative tax bases of company B following a merger. The Directorate General of Taxes (DGT) has ruled that if the transaction qualifies under the special merger regime, such offsetting is permitted subject to the limits set out in Article 90.3 and the forty-first transitional provision of the Corporate Income Tax Law.
Cuestión planteada Como consecuencia de la fusión proyectada, si sería posible que las bases imponibles negativas pendientes de compensación de que dispone la sociedad B puedan ser objeto de compensación por parte de la entidad consultante en sus liquidaciones futuras del Impuesto sobre Sociedades.
Si la fusión se acoge al régimen especial del capítulo VIII del título VII del TRLIS, las bases imponibles negativas de la transmitente podrán ser compensadas por la adquirente. Esta compensación está sujeta a las limitaciones del artículo 90.3 y a la disposición transitoria cuadragésima primera del TRLIS. Además, la entidad adquirente debe acreditar la procedencia y cuantía de dichas bases mediante la documentación correspondiente.
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