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A query was raised regarding whether the management of shopping centres constitutes an economic activity to avoid limitations on offsetting negative tax bases following a change of control. The DGT ruled that it is an economic activity, even if management is outsourced.
Cuestión planteada Si la actividad realizada por las entidades consultantes tiene la consideración de actividad económica a efectos de compensar las bases imponibles negativas generadas con anterioridad a la adquisición de su capital social por H.
La explotación de centros comerciales tiene consideración de actividad económica, siendo irrelevante que la gestión y administración general se realicen mediante terceros externalizados. Al existir actividad económica, no se aplica la limitación a la compensación de bases imponibles negativas prevista en el artículo 26.4.c) de la LIS. La entidad debe acreditar la procedencia y cuantía de dichas bases mediante la liquidación, contabilidad y soportes documentales.
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