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A parent company has queried whether, upon a subsidiary leaving the consolidated group, it can deduct the loss from the accounting impairment of the participation that was eliminated during consolidation. The DGT has ruled that the negative income generated by the transfer or dissolution should not be reduced by the subsidiary's tax loss carryforwards if these have not been offset.
Cuestión planteada A la luz de la reforma del Impuesto sobre Sociedades por la Ley 27/2014, se plantea si, una vez producida cualquiera de las operaciones anteriores, por las que la sociedad A abandonaría el grupo consolidado con sus propias bases imponibles negativas, si la sociedad matriz podrá deducirse fiscalmente a través del correspondiente ajuste negativo la pérdida por dotación de cartera referida a las pérdidas de los ejercicios dotados contablemente en 2008, 2009 y 2010.
En la disolución-liquidación o transmisión de una sociedad que deja el grupo, la renta negativa resultante se determina por la diferencia entre el valor de mercado y el valor fiscal de la participación. Dado que el deterioro de la participación fue eliminado en la consolidación fiscal, el valor fiscal no incluye dichas correcciones. Si las bases imponibles negativas de la entidad transmitida no han sido compensadas ni individual ni consolidadamente, la renta negativa generada no debe minorarse por dichas bases según el artículo 62.2 de la LIS.
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