Skip to content
V2312-25 ·27 November 2025 ·consulta-vinculante Medium impact
Tax

Compensation limit for negative taxable bases does not apply to profits during insolvency liquidation

The DGT confirms that the compensation limit for negative taxable bases does not apply to profits generated during the insolvency liquidation period, even if the formal extinction of the entity occurs later.

In 5 key points

Lifecycle

2025-11-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact