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V0166-26 29 January 2026 · SG de Impuestos sobre las Personas Jurídicas Analysis pending
IS · bases imponibles negativas

Expenses of an inactive entity may generate negative taxable bases if deductibility requirements are met

An entity established in 2016 but without census registration until 2020 asks whether its prior expenses may constitute negative taxable bases. The DGT responds that, having legal personality, it was obliged to declare even when inactive, and that such expenses are deductible if they meet legal requirements.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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