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Practical Manual for Companies 2023.

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 of the tax group that ceases to be part of it will be reduced by the part of that which corresponds to negative tax bases generated within the tax group by the transferred entity and that have been offset in it.

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 time of belonging to said tax group and that have been subject to compensation by the tax group itself, may not be integrated again into the tax group, in such a way that the negative income will be reduced by the amount of said negative tax bases.

Filling in form 200

In application of the provisions of article 62.2 of the LIS, the transmitting entity must make the following adjustments in boxes [ ] and [01276] "Negative tax bases generated within the tax group by the transmitted entity and which have been offset (art. 62.2 LIS)" on page 13 of form 200:

  • In box [01275] of increases, the amount of the offset negative tax bases in the group that corresponds to said negative income will be recorded.

  • 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 non-deductible negative income must be recorded in the tax base of the transferring entity by application of the provisions of article 21.6 of the LIS.