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A query was raised regarding whether a company can offset tax losses generated before its control was acquired by a third party. The DGT indicates that, as 100% of the company was acquired following a period of holding less than a 25% stake, the ability to offset losses is conditional upon meeting specific requirements regarding the entity's activity and nature.
Cuestión planteada Si son deducibles al 100% las bases imponibles negativas existentes con anterioridad a la mencionada compra, y si por el contrario no fueran deducibles el 100%, qué bases imponibles negativas puede compensar exactamente la sociedad consultante.
La limitación a la compensación de bases imponibles negativas del artículo 26.4 de la LIS opera si se adquiere la mayoría del capital tras haber tenido una participación inferior al 25%. En este caso, si además se cumple alguna de las circunstancias de actividad económica, cambio de actividad, entidad patrimonial o baja en el índice de entidades, las bases no podrán compensarse. Al no haberse aclarado el cumplimiento de dichas circunstancias adicionales, no es posible determinar la posibilidad de compensación.
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