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A company with a turnover between €20 million and €60 million has enquired whether it can apply the negative tax base offset limit set out in Binding Ruling 34. The Directorate General for Taxes (DGT) responds that, although the 50% tax base limit applies, offsets of up to €1 million are always permitted.
Cuestión planteada Si puede la entidad consultante aplicar en el año 2015, a pesar de la limitación del 50% establecida en la Disposición transitoria 34ª.G) bases imponibles pendientes de aplicación hasta 1 millón de euros.
Para los periodos impositivos que inicien en 2015, no se aplica el límite del 70% del artículo 26.1 de la LIS, pero sí los límites de la DT 34ª.g). Si la cifra de negocios está entre 20 y 60 millones de euros, la compensación se limita al 50% de la base imponible. No obstante, se pueden compensar bases imponibles negativas hasta el importe de 1 millón de euros.
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