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A company inquired whether, following the segregation of a line of business, it could receive the negative tax bases generated both by said line within a tax group and those generated individually. The DGT ruled that the acquiring entity subrogates into the right to offset the tax bases of the transferred line of business, subject to certain limitations.
Cuestión planteada Si se produce la transmisión de las bases imponibles negativas pendientes de compensar generadas bajo la aplicación del régimen de consolidación fiscal por la rama de actividad segregada en sede de N, así como las generadas por dicha sociedad en el propio ejercicio 2015 por dicha actividad con carácter previo a la segregación, a la entidad consultante, en aplicación del artículo 84 de la Ley 27/2014, de 27 de noviembre.
La entidad beneficiaria de la rama de actividad se subroga en el derecho de compensación de las bases imponibles negativas generadas por dicha actividad. Las bases generadas bajo el régimen de consolidación fiscal por la rama segregada serán atribuibles a la entidad receptora en la parte que haya contribuido a su formación. Se aplicará la limitación de reducción de la base imponible negativa si la adquirente y la transmitente forman parte de un grupo de sociedades según el artículo 42 del Código de Comercio.
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