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A query was raised regarding whether a tax group can offset the negative tax bases of a subsidiary following its dissolution and liquidation. The DGT ruled that the consulting entity cannot subrogate the right to offset these negative bases and explains the treatment of negative income arising from the liquidation within the group.
Cuestión planteada 1. Si tras la liquidación de la sociedad X, la base imponible negativa generada por la misma durante su tributación en el régimen especial de consolidación fiscal que aún se encuentra pendiente de compensación, puede ser compensada por el grupo fiscal con independencia de que la sociedad que la generó haya quedado disuelta. En su caso, si las bases imponibles negativas pendientes de compensar deben imputarse a la sociedad dominante a la hora de facilitar la información correspondiente a las bases imponibles negativas en la declaración del Impuesto sobre Sociedades.
La entidad consultante no puede subrogarse en el derecho a compensar las bases negativas de la sociedad X porque esta procede a su disolución y liquidación. A efectos de la consolidación fiscal, la renta negativa que la consultante manifieste por la liquidación de la sociedad X no se eliminará si se corresponde con un deterioro. No obstante, la renta negativa por la transmisión de la participación de una sociedad que deja el grupo se minorará por las bases negativas generadas dentro del grupo y ya compensadas.
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