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The inquiry addresses the application of limits on offsetting tax loss carryforwards within tax consolidation groups for the 2014 and 2015 tax years. The DGT clarifies that the offsetting of losses from companies integrated into the group is subject to both the individual company's tax base limit and the positive tax base limits of the tax group.
Cuestión planteada Si en los períodos impositivos iniciados dentro de los años 2014 y 2015, en relación a la limitación a la compensación de bases imponibles negativas comentada, la interpretación estricta del artículo 74.2 del texto refundido de la Ley del Impuesto sobre Sociedades significa que la base imponible previa sobre la que se calculará el importe de las bases imponibles negativas susceptibles de compensación es la base imponible individual de la sociedad que generó esas bases imponibles negativas, sin sujeción a ningún otro límite adicional distinto de que se trate como ocurre en la totalidad de los casos.
Para los períodos 2014 y 2015, la compensación de bases imponibles negativas de una sociedad que se integra en un grupo fiscal se limita por el menor entre su base imponible individual y la base imponible positiva del grupo fiscal. Además, se deben aplicar los límites porcentuales (50% o 25%) establecidos por la Ley 16/2013 y la disposición transitoria trigésima cuarta de la LIS en función del volumen de operaciones del grupo fiscal.
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