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V0166-26 ·29 January 2026 ·consulta-vinculante Low impact
Tax

Expenses of an inactive entity may generate negative taxable bases if deductibility requirements are met

An entity established in 2016 but without census registration until 2020 asks whether its prior expenses may constitute negative taxable bases. The DGT responds that, having legal personality, it was obliged to declare even when inactive, and that such expenses are deductible if they meet legal requirements.

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2026-01-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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