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A query was raised regarding whether the acquisition of a company's share capital would limit the use of its tax loss carryforwards from previous years. The DGT has determined that, as not all regulatory requirements are met, this limitation does not apply.
Cuestión planteada Si de producirse esta recompra, existe algún tipo de limitación en el aprovechamiento de las bases imponibles negativas pendientes de aplicación correspondientes a los ejercicios 2009 a 2012 en los que PF1 y su esposa poseían el 99,9498% del capital social.
La limitación a la compensación de bases imponibles negativas del artículo 26.4 de la LIS requiere la concurrencia de las circunstancias previstas en las letras a), b) y c) de dicho apartado. En este caso, al haber mantenido los adquirentes una participación superior al 25% en los periodos a los que corresponden las bases, no se cumple el requisito del apartado b), por lo que no procede la limitación.
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