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A company sought clarification on whether it could offset negative tax bases from previous financial years following a change in its share capital structure. The Directorate General for Taxes (DGT) ruled that offsetting is not permitted as the limitations regarding the acquisition of the entity have been met.
Cuestión planteada Si las bases imponibles negativas de los ejercicios anteriores se pueden compensar conforme al artículo 26 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y demás legislación que le fuere aplicable.
La compensación de bases imponibles negativas no procede cuando la mayoría del capital es adquirida por una persona o entidad que tenía una participación inferior al 25% al cierre del periodo de la base negativa. En este caso, la adquisición de la mayoría del capital por un tercero y el inicio de una nueva actividad económica impiden la compensación de las bases de los ejercicios 2006, 2007, 2008, 2009, 2013 y 2014.
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