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A company has enquired whether a negative tax base from 2014 can be applied to both the first instalment payment of 2016 and the 2015 annual tax return. The DGT has ruled that this is possible, as the obligation to make instalment payments is independent of the main tax liability.
Cuestión planteada 1. Si, en el supuesto de que la base imponible negativa del ejercicio 2014, se hubiera compensado en el primer pago fraccionado del período impositivo de 2016, podría la consultante compensar esa misma base imponible negativa en la autoliquidación del Impuesto sobre Sociedades de 2015, que se presentaría en julio de 2016.
Para calcular los pagos fraccionados según el artículo 45.3 del TRLIS, se puede compensar la base imponible con bases imponibles negativas pendientes. Una entidad puede aplicar una base negativa de 2014 en el primer pago fraccionado de 2016 si aún no ha presentado la declaración de 2015. Posteriormente, podrá aplicar esa misma base negativa en la declaración de 2015, ya que los pagos a cuenta tienen carácter autónomo. No obstante, no podrá volver a aplicarla en los pagos fraccionados de octubre y diciembre de 2016 si ya se utilizó en la declaración de 2015.
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