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The taxpayer asks whether the sale of shares prevents the offsetting of negative tax bases from previous financial years when the company was not a holding company. The DGT rules that the limitation under Article 26.4 of the LIS does not apply, as the requirements of acquisition of control and change of activity are not met.
Cuestión planteada Si la operación de venta de las participaciones sociales es encuadrable en lo previsto en el número 4 del artículo 26 de la Ley del Impuesto sobre Sociedades, y, en consecuencia, la sociedad no podrá compensar las bases imponibles negativas de ejercicios anteriores en los que no era entidad patrimonial.
Para que se aplique la limitación a la compensación de bases imponibles negativas del artículo 26.4 de la LIS, deben concurrir simultáneamente las circunstancias de adquisición de la mayoría del capital, una participación inferior al 25% en el periodo de generación de la base y el cumplimiento de alguno de los supuestos de la letra c). Al no concurrir estas circunstancias en el supuesto planteado, la entidad puede compensar sus bases imponibles negativas pendientes con los límites y condiciones habituales.
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