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A query was raised regarding whether tax loss carryforwards from a dissolved tax group, assigned to its constituent companies, must adhere to the 70% limit set out in Article 67 of the Corporate Income Tax (CIT) Act when joining a new group in 2015. The Directorate General of Taxes (DGT) ruled that in 2015, the 70% limit does not apply; instead, the temporal limits specified in the thirty-fourth transitional provision must be observed.
Cuestión planteada Si a los efectos de la compensación de bases imponibles negativas en la autoliquidación del Impuesto sobre Sociedades del ejercicio 2015, correspondiente al grupo fiscal X, a las bases imponibles negativas procedentes del grupo fiscal Y les resulta de aplicación el nuevo límite previsto en el artículo 74.3 de la Ley del Impuesto sobre Sociedades.
Para los períodos impositivos que se inicien en 2015, el límite del 70% de la base imponible individual del artículo 67.e) de la LIS no resulta de aplicación. En su lugar, para la compensación de bases imponibles negativas previas a la incorporación al grupo fiscal, se aplicarán los límites establecidos en la letra g) de la disposición transitoria trigésima cuarta de la LIS. Estos límites dependen del volumen de operaciones del contribuyente.
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