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A query was raised regarding the order of reversal for negative adjustments due to impairment of holdings within a tax group, as well as the effects of the dissolution of a constituent branch. The DGT ruled that reversals must first be applied to the group's deductible losses and analysed the treatment of negative income arising from the dissolution and transfer of holdings.
Cuestión planteada - A efectos de la reversión de los ajustes negativos del artículo 12.3 del texto refundido de la Ley del Impuesto sobre Sociedades, si debe entenderse que revierten en primer lugar los ajustes negativos que han resultado fiscalmente deducibles en el Impuesto sobre Sociedades del grupo fiscal.
La reversión de pérdidas por deterioro de participaciones se integrará en la base imponible del grupo fiscal en el período en que el valor de los fondos propios exceda al inicial, aplicándose primero a las pérdidas que hayan resultado fiscalmente deducibles en el grupo. En caso de disolución de una entidad integrante, la renta negativa generada por la diferencia entre el valor de mercado y el valor fiscal debe minorarse por las bases imponibles negativas del grupo que hayan sido compensadas por la entidad transmitida. Asimismo, el derecho a compensar bases imponibles negativas del grupo tras la salida de una entidad corresponde exclusivamente a la entidad que deja de pertenecer al grupo.
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