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A real estate company undergoing insolvency proceedings queried whether the 70% limit for offsetting negative tax bases applies to income obtained during its liquidation. The DGT ruled that this limit should not apply to income generated during the insolvency liquidation period, even if the formal dissolution of the entity occurs in a subsequent financial year.
Cuestión planteada Si el límite a la compensación de bases imponibles negativas previsto en el artículo 26 de la LIS resultaría de aplicación en el caso de que la compañía llegue a obtener una base imponible positiva del Impuesto (en particular en el ejercicio 2017) por las rentas que se puedan generar con ocasión de la liquidación de la compañía en el marco del procedimiento concursal en el que se encuentra inmersa.
La limitación a la compensación de bases imponibles negativas no debe aplicarse a las rentas generadas durante el periodo de liquidación concursal de la entidad. Esto se mantiene incluso si la extinción jurídica de la sociedad se produce en un periodo impositivo posterior, ya que la finalidad de la norma es excluir del límite las rentas generadas con ocasión de la liquidación y extinción.
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