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The DGT confirms that a Spanish company may offset negative taxable bases following a merger of its German parent companies, as the Spanish holding already belonged to the same group prior to the merger.
Cuestión planteada Si procede la compensación de bases imponibles negativas pendientes de la sociedad española E en la transmisión de las participaciones como consecuencia de la operación de fusión realizada en el extranjero.
No se aplica la limitación de la compensación de bases imponibles negativas del artículo 26.4 de la LIS porque no se cumplen los requisitos de adquisición por un tercero, ya que la participación en la sociedad española ya era poseída por el mismo grupo con anterioridad a la operación. Al no haber un cambio de control por parte de entidades ajenas al grupo, no concurren las circunstancias que impiden la compensación.
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