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The taxpayer asks whether they can offset the negative tax bases of entity F following its acquisition and absorption. The DGT rules that the limitation due to a change of control does not apply if the requirements of letter c) are not met and that, in tax-neutral mergers, losses may be offset as long as no double compensation of those losses occurs.
Cuestión planteada 1/ Si le es de aplicación a la consultante la limitación a la compensación de las bases imponibles negativas contenida en el artículo 26.4 de la LIS, respecto de las bins de la entidad F.
La limitación del artículo 26.4 de la LIS solo opera si concurren simultáneamente las circunstancias de las letras a), b) y c). En operaciones de fusión bajo el régimen de neutralidad fiscal, las bases imponibles negativas de la entidad absorbida pueden compensarse en la absorbente según el artículo 84 de la LIS. No obstante, para evitar una doble compensación, estas bases no serán compensables si han motivado la depreciación de la participación en el capital de la entidad adquirente o de otra entidad del grupo.
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