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V3546-15 17 November 2015 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · bases imponibles negativas

A company's tax losses may be offset within a tax group up to the limit of its individual taxable base

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.

The question raised

Whether the consulting entity can reverse the tax credits recorded at the close of 2014, and whether said tax credits may be offset in the tax group return for the 2014 period, considering that when they were generated, the consulting entity filed Corporate Income Tax on an individual basis.

The DGT's ruling

The negative tax bases pending compensation of a company that is integrated into a tax group may be offset against the tax base of the group, within the limit of the individual tax base of said company. It is not necessary for these bases to have been recognized in the accounts as tax credits. The compensation within the group must respect the tax base limits established in Law 16/2013 if the turnover thresholds are exceeded.

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