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Losses from real estate activities can be offset by profits from a new commercial activity
V5005-26
Loss from sale of a vessel is deductible only if not due to normal use or consumption
V1323-26
Contribution fees under special agreement with Social Security are deductible in personal income tax
V1287-26
Loss from 2020 property sale can be offset by 2024 gain
V1110-26
Limitation of tax loss carryforwards after majority capital acquisition
V0869-26
Expenses of an inactive entity may generate negative taxable bases if deductibility requirements are met
V0166-26
Cannot apply 15% reduced tax rate or unlimited loss carryforward due to group status
V0059-26
Limits on compensation of negative taxable bases after absorption merger
V0019-26
Compensation limit for negative taxable bases does not apply to profits during insolvency liquidation
V2312-25
Losses from 2020 cannot be offset against 2025 gains due to expiry of four-year period
V1881-25
Life insurance returns can offset negative capital gains and losses
V1180-25
La extinción de una filial impide que el grupo fiscal utilice sus bases imponibles negativas pendientes
V0363-25
Exemption from compensation limit for negative taxable bases in IS
V2392-24
Negative taxable bases can be offset against non-exempt dividends
V3215-21
La aplicación de la limitación por cambio de control depende de la normativa vigente en el momento de la adquisición
V3284-19
No es posible compensar la pérdida por impago de crédito con la ganancia por venta de inmueble por pertenecer a bases imponibles distintas
V1825-19
Imposibilidad de compensar la pérdida por impago de crédito con ganancias patrimoniales por transmisión de bienes
V1824-19
Taxable loss compensation depends on whether acquired entity is patrimonial
V1400-19
Loss reversal due to deterioration may be exempt from negative taxable base cap
V5226-16
Aplicación de los límites de la DT 34ª de la LIS para la compensación de bases imponibles negativas en el ejercicio 2015
V4055-16
Negative taxable bases can be offset after foreign merger if ownership existed prior
V3527-16
Fusion by absorption cannot benefit from special tax regime if primarily aimed at tax loss offset
V0933-15
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