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A German company owns 100% of a Spanish company with tax loss carryforwards. A query was raised regarding whether these losses can still be offset following a merger and the subsequent sale of the Spanish company to a Dutch company.
Question raised: Whether the offsetting of pending negative tax bases of the Spanish company E is permissible as a consequence of the transfer of shares:
The limitation under Article 26.4 of the LIS is not applicable because the acquisition circumstances are not met. The participation in the Spanish company was already held by the same group prior to the merger and transfer operations.
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