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A consulting company asks whether the minoration of negative profits resulting from the transfer of a subsidiary (A) also applies to its own subsidiaries (A1 and A2). The DGT responds that the minoration rule applies to all entities that cease to be part of the fiscal group due to a transfer.
Cuestión planteada Si la minoración que establece el artículo 62.2 de la Ley del Impuesto sobre Sociedades se refiere sólo a las bases imponibles negativas de la sociedad transmitida directamente participada (A), o también a las bases imponibles negativas de las dos filiales transmitidas indirectamente (A1 y A2).
Las rentas negativas generadas por la transmisión de una entidad que deja el grupo fiscal se minorarán por las bases imponibles negativas generadas por dicha entidad y compensadas en el grupo. Esta regla se aplica a todas las entidades transmitidas que formen parte del grupo, incluyendo aquellas que dejen de pertenecer al mismo de forma indirecta.
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