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A company inquired whether it could offset tax losses generated prior to joining a tax group within that group. The DGT ruled that these losses may be offset against the limit of the company's own individual taxable base during the integration period.
Cuestión planteada Si la entidad consultante puede anular los créditos fiscales contabilizados al cierre de 2014, y si dichos créditos fiscales se podrán compensar en la declaración del grupo fiscal del período 2014, teniendo en cuenta que cuando se generaron la entidad consultante declaraba en el Impuesto sobre Sociedades de forma individual.
Las bases imponibles negativas pendientes de compensar de una sociedad que se integra en un grupo fiscal pueden compensarse en la base imponible del grupo, con el límite de la base imponible individual de dicha sociedad. No es necesario que estas bases hayan sido activadas contablemente como créditos fiscales. La compensación en el grupo deberá respetar los límites de la base imponible establecidos en la Ley 16/2013 si se superan los umbrales de volumen de operaciones.
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