Temporary measure in determining the consolidated tax base

With effect for the tax periods that begin on January 1, 2023 , Law 38/2022, of December 27, adds to the LIS the nineteenth Additional Provision which establishes that in relation With what is stated 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 them. 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 as mentioned above, will be integrated into the base taxable amount thereof in equal parts in each of the first ten tax periods beginning on January 1, 2024 , even in the event that any of the entities with negative individual tax bases referred to the previous section is 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.