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MEDIUM
FISCAL

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

V2312-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2312-25
Published
27 Nov 2025

Summary

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.

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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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