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The DGT asks whether selling 100% of a company to a third party without prior relationship prevents offsetting negative taxable bases. The DGT states that although control change requirements are met, the restriction applies only if the acquired entity is a patrimonial entity.
Cuestión planteada Si producida la venta de todas las participaciones en la entidad A, a la entidad N, a la vista de la operación expuesta y de los antecedentes descritos, concurrirían necesariamente, o no, en el ejercicio 2018 y siguientes, las circunstancias del artículo 26.4.b) de la LIS en relación con la compensación de las bases imponibles negativas de la entidad A.
Para que se limite la compensación de bases imponibles negativas, deben concurrir los requisitos de cambio de control y que la entidad sea patrimonial o no realice actividad económica. En este caso, se cumplen los requisitos de adquisición de la mayoría del capital por un tercero con participación previa inferior al 25%. No obstante, la DGT no puede determinar si procede la limitación sin conocer si la entidad es patrimonial, dado que ciertos valores podrían no computar según el artículo 5.2 de la LIS.
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