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A query was raised regarding how tax losses of entities joining a tax consolidation group should be offset during the 2015 financial year. The Directorate General for Taxes (DGT) ruled that the 70% limit under Article 67.e does not apply; instead, the temporal limits set out in the thirty-fourth transitional provision must be used.
Cuestión planteada Régimen de compensación de las bases imponibles negativas procedentes de ejercicios anteriores a la entrada en régimen de consolidación en el período impositivo 2015.
Para los períodos impositivos que se inicien en 2015, el límite del 70 por ciento de la base imponible individual previsto en el artículo 67.e de la LIS no será de aplicación. En su lugar, para la compensación de bases imponibles negativas de ejercicios anteriores, se aplicarán los límites establecidos en la disposición transitoria trigésima cuarta, letra g), de la LIS, según el volumen de operaciones del contribuyente.
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