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A query was raised regarding which negative tax bases must be reduced under the limitations of Article 84.2 of the Corporate Income Tax Act (LIS) during a merger. The Directorate General of Taxes (DGT) indicates that, primarily, the bases corresponding to contributions made by the original shareholders must be affected.
Cuestión planteada Si como consecuencia de la operación de fusión descrita las bases imponibles pendientes de compensar que se verían afectadas por lo dispuesto en el artículo 84.2 de la Ley 27/2014, de 27 de noviembre del Impuesto sobre Sociedades, reduciéndose las mismas de manera parcial, se deben reducir en primer lugar las bases imponibles negativas más antiguas, subsistiendo, en su caso, en la entidad absorbente aquéllas generadas en último lugar.
En una sucesión a título universal, la entidad adquirente se subroga en los derechos y obligaciones de la transmitente con los límites del artículo 84.2 de la LIS. Ante la limitación de las bases imponibles negativas por la diferencia entre el valor de las aportaciones y su valor fiscal, las bases que deben verse afectadas son, en primer lugar, las que se corresponden con las aportaciones realizadas por los socios originales.
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