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A query was raised regarding whether the elimination of items arising from transactions between group companies must be carried out before offsetting individual tax loss carryforwards. The DGT ruled that, pursuant to Article 62 of the Corporate Income Tax Act (LIS), such eliminations must be performed prior to said offsetting.
Cuestión planteada -Si las eliminaciones de partidas de ingreso y gastos por operaciones intragrupo se realizan con carácter previo a la compensación de las bases imponibles negativas individuales previas a la consolidación de cada sociedad.
De acuerdo con el artículo 62 de la LIS, las eliminaciones de partidas de ingreso y gastos por operaciones intragrupo se realizan con carácter previo a la compensación de las bases imponibles negativas individuales previas a la consolidación de cada sociedad. No obstante, la LIS no establece una prelación respecto a la compensación de bases imponibles negativas, pudiendo aplicarse tanto las previas a la consolidación como las generadas dentro del grupo fiscal siempre que se cumplan los límites y condiciones del régimen especial.
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