Skip to content
Back to index
V1397-19 12 June 2019 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · bases imponibles negativas

DGT unable to rule on limitation of tax loss carryforwards due to inability to determine shareholder relationship

A company has requested a ruling on whether the indirect participation of a family group in an entity should be considered when applying the limitation on the offsetting of tax loss carryforwards. The DGT has stated it cannot issue a ruling as it is unable to determine whether a relationship exists between the shareholders and the entity.

The question raised

Cuestión planteada Si, a efectos de verificar la concurrencia o no de la circunstancia prevista en la letra b) del artículo 26.4 de la LIS, la participación indirecta que los socios de F (grupo familiar) ostentaban en A, a la conclusión del ejercicio 2013, por su participación directa en E, debe o no tomarse en consideración.

Email
Contact