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A company requested clarification on whether it could offset the negative tax bases (tax losses) of a company absorbed during a merger carried out in 2018. The DGT indicates that, provided the requirements of the special merger regime are met, such offsetting is possible in the 2019 financial year, subject to legal limitations.
Cuestión planteada
En operaciones de fusión acogidas al régimen especial, las bases imponibles negativas de la entidad transmitente pueden compensarse en la entidad adquirente. Esta compensación debe cumplir los requisitos de los artículos 84 y la disposición transitoria decimosexta de la LIS. Asimismo, se deben observar los límites de compensación del artículo 26 de la LIS, como el límite del 70% de la base imponible y el tope de 1 millón de euros.
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