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V1871-24 ·7 August 2024 ·consulta-vinculante Medium impact
Tax

Negative tax bases may be offset against future income, subject to potential reductions due to changes in shareholding

A query was raised regarding whether a company can offset negative tax bases generated between 2003 and 2009 following a change in shareholders in 2014. The DGT indicates that offsetting is permitted, but the negative base may be subject to reduction under the regulations preceding the Corporate Income Tax Act (LIS).

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2024-08-07PublishedPublished 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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