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An entity inquired whether it could offset the negative tax bases of an absorbed company during its 2014 financial year. The DGT indicates that this is possible provided the requirements of the special merger regime are met and the limitation regarding the difference between book value and contributions is observed.
Cuestión planteada Si la entidad consultante puede compensar las bases imponibles negativas de la sociedad absorbida D y en su caso debería formular una declaración complementaria del ejercicio 2014 o bien impugnar su autoliquidación solicitando la inclusión de las bases imponibles negativas y su compensación en el resultado del ejercicio 2014.
Las bases imponibles negativas de la entidad transmitente pueden ser compensadas por la adquirente si la fusión se acogió al régimen fiscal especial. La compensación estará limitada por la diferencia positiva entre el valor de las aportaciones de los socios y su valor contable. Si no se aplicó la compensación en la autoliquidación, se puede instar la rectificación de la misma siempre que no haya iniciado un procedimiento de aplicación de los tributos.
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