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A company that transitioned from foral tax rules (Basque Country/Navarra) to common territory rules asked which rules apply to its negative taxable bases and pending deductions. The DGT confirms that the original regime's conditions must be followed.
Cuestión planteada Determinación de la normativa fiscal del Impuesto sobre Sociedades que regule las condiciones de aplicación, temporales, cualitativas y cuantitativas, en el grupo de consolidación fiscal de territorio común, de las bases imponibles negativas pendientes de X (sociedad que tributa bajo la normativa de territorio común en los ejercicios 2022 y 2023) que se hayan originado bajo las normativas forales de Vizcaya, territorio común o Navarra.
Los créditos fiscales (bases imponibles negativas y deducciones) generados bajo normativa foral se seguirán aplicando conforme a la normativa que reguló su nacimiento, aunque el sujeto pase a tributar por la normativa estatal. Esto incluye cumplir los límites cuantitativos, cualitativos y temporales de la norma foral original. La Administración estatal mantiene la facultad de comprobar que se cumplen dichos requisitos forales.
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