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A company has requested clarification on whether the negative tax bases of a company in liquidation (V) can be offset in its own tax residence (H) following a share exchange. The DGT indicates that this is permissible provided the transaction has valid economic reasons and is not conducted solely to obtain a tax advantage.
Cuestión planteada Si las bases imponibles negativas generadas en V, en liquidación, y pendientes de compensar, pueden ser compensadas en sede de H. En caso afirmativo, si opera alguna limitación para esta compensación.
La existencia de bases imponibles negativas no invalida por sí misma el régimen especial si se mantienen las actividades y se refuerza la situación financiera, sin que la finalidad sea el aprovechamiento de dichas bases. Si se aplica el régimen especial, la compensación en la absorbente debe cumplir los límites del artículo 84 de la LIS y la disposición transitoria decimosexta. Se debe valorar si la operación tiene como objetivo principal el fraude o la evasión fiscal según el artículo 89.2 de la LIS.
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