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V1914-23 4 July 2023 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · consolidación fiscal

Negative taxable bases and foral deductions can be offset in a common territory consolidation group

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.

The question raised

Determination of the Corporate Income Tax regulations governing the temporal, qualitative, and quantitative application conditions, within a common territory tax consolidation group, of the pending negative tax bases of X (a company taxed under common territory regulations in the 2022 and 2023 fiscal years) that originated under the regional tax regulations of Vizcaya, common territory, or Navarra.

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