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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.
La limitación para compensar bases imponibles negativas del artículo 26.4 de la LIS requiere que concurran la adquisición de la mayoría del capital, una participación previa inferior al 25% y circunstancias específicas de la actividad. En este caso, al pertenecer la sociedad española al mismo grupo antes de la fusión de sus matrices, no se cumplen los requisitos para impedir la compensación.
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