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A query was raised regarding how to apply the limitation on negative income following the transfer of a stake in an entity leaving the tax group. The DGT ruled that the reduction must be carried out proportionally to the percentage of the stake transferred.
Cuestión planteada Si, de acuerdo con lo dispuesto en el artículo 62.2 de la Ley del Impuesto sobre Sociedades, la renta negativa obtenida en la transmisión parcial de la participación en D se debe minorar en el importe de todas las bases imponibles negativas generadas por D y compensadas dentro del grupo fiscal o solo por aquella parte que se corresponda proporcionalmente con el porcentaje de participación transmitido.
Las rentas negativas derivadas de la transmisión de una participación en una entidad que deja el grupo fiscal se minorarán por la parte de las bases imponibles negativas generadas y compensadas en el grupo que se corresponda proporcionalmente con la participación transmitida. Esta limitación sigue aplicándose en transmisiones posteriores de la participación restante, minorando la renta negativa por la parte proporcional entre la participación transmitida y la participación total poseída.
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