Skip to main content
Practical Manual of Companies 2021.

Negative tax bases generated within the tax group by the transferred entity, which have been offset

article 62.2 of the LIS establishes that the amount of negative income derived from the transfer of the participation of an entity in the tax group that ceases being part of it will be reduced by the part that corresponds to negative tax bases generated within the tax group by the transferred entity and that have been offset therein.

Thus, according to the provisions of this article, said negative income to the extent that it corresponds to negative tax bases generated by the transferred entity during the period of belonging to said tax group and that have been subject to compensation by the tax group itself, may not be subject to integration again into the tax group, in such a way that the negative income will be reduced by the amount of those negative tax bases.

Filling in form 200

In application of the provisions of article 62.2 of the LIS, the transferring entity must make the following adjustments in boxes [01275] and [01276] «Negative tax bases generated within the tax group by the transferred entity and that have been compensated (art. 62.2 LIS)» on page 13 of model 200:

  • In box [01275] of increases, the amount of the negative tax bases compensated in the group that correspond to said negative income will be entered.

  • Likewise, in the event that as a consequence of the transfer of the participation in that entity, a negative income is generated that corresponds to negative tax bases of said entity not compensated within the tax group, in box [01275] of increases, the amount of the negative income must be entered not deductible in the tax base of the transferring entity by application of the provisions of article 21.6 of the LIS.