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The taxpayer had negative bases in 2015 and 2016 and achieved a positive base in 2017 without offsetting them. The DGT rules that offsetting must be carried out to the maximum amount permitted in each financial year, meaning the 2017 tax return must be amended.
Cuestión planteada Si puede aplicar la compensación de bases en 2018, o bien debe rectificar la autoliquidación de 2017 y realizar en dicho ejercicio la compensación.
La base liquidable general negativa puede compensarse con las positivas de los cuatro años siguientes, siempre en la cuantía máxima que permita cada ejercicio. El contribuyente puede instar la rectificación de su autoliquidación de 2017 conforme al artículo 120.3 de la Ley General Tributaria. Si tras la compensación en 2017 aún quedan bases negativas, estas podrán compensarse con las positivas de los tres años siguientes.
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