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A holding company with negative tax bases has enquired whether these can be offset against profits from new economic activities. The DGT has ruled that the right to offset is not affected by a change in activity, provided that the limitation circumstances arising from the acquisition of the entity do not apply.
Cuestión planteada Existe alguna limitación a compensar las bases imponibles negativas con los beneficios procedentes de las nuevas actividades.
El derecho de compensación de bases imponibles negativas no se ve afectado por el hecho de que una entidad patrimonial pase a desarrollar actividades económicas. No obstante, la compensación no será posible si concurren las circunstancias de limitación establecidas en el apartado 4 del artículo 26 de la LIS, relativas a la adquisición de la entidad por parte de terceros.
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