Temporary measure in determining the consolidated tax base

With effect for tax periods beginning on January 1, 2023 , Law 38/2022, of December 27, adds to the LIS the Nineteenth Additional Provision which establishes that in relation to what is indicated in the first paragraph of letter a) of section 1 of article 62 of the LIS, the sum of bases will refer to the positive tax bases and 50 percent of the individual negative bases corresponding to each and every one of the entities that make up the tax group, taking into account the specialties contained in article 63 of the LIS.

With effect for successive tax periods , the amount of the individual negative tax bases not included in the tax base of the tax group for the reasons mentioned above, will be integrated into the tax base of the same in equal parts in each of the first ten tax periods beginning on or after January 1, 2024 , even if any of the entities with negative individual tax bases referred to in the previous section are excluded from the group.

In the event of loss of the tax consolidation regime or extinction of the tax group, the amount of the individual negative tax bases referred to in the first paragraph that is pending integration into the group's tax base will be integrated in the last tax period in which the group pays taxes under the tax consolidation regime.