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A company acquired before the entry into force of Law 27/2014 seeks clarification on whether the limitation on offsetting tax loss carryforwards under Article 26.4 of the Corporate Income Tax Act applies to it. The Directorate General of Taxes (DGT) rules that, since the acquisition occurred prior to the new law, the limitation applicable is that which was in force at the time of said acquisition.
Cuestión planteada Si dado que la sociedad fue adquirida antes de la entrada en vigor de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, le resulta de aplicación lo previsto en el artículo 26.4 de dicha norma.
La limitación a la compensación de bases imponibles negativas se rige por la normativa vigente en el momento en que se produce el hecho determinante, es decir, la adquisición de la participación mayoritaria. Si la adquisición de la participación mayoritaria del capital de la sociedad con pérdidas se produce con anterioridad a la entrada en vigor de la LIS, la limitación aplicable será la regulada en el artículo 25.2 del TRLIS.
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