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A SOCIMI (Real Estate Investment Trust) has requested clarification on whether the net turnover from general regime income or the total turnover should be used when applying limits to the offsetting of tax losses. The DGT has ruled that both the volume of operations and the net amount of the entity's total turnover must be taken into account.
Cuestión planteada 1. En relación con la facturación que debe tenerse en cuenta a los efectos de los límites para la compensación de las bases imponibles negativas del ejercicio, si deberá tomarse en consideración el importe neto de la cifra de negocios correspondiente a las rentas que estuvieran sometidas al régimen general de tributación o si, por el contrario, debería tomarse en cuenta el importe total de facturación de la entidad.
La limitación a la compensación de bases imponibles negativas atiende al volumen de operaciones y al importe neto de la cifra de negocios totales del contribuyente. Esto se aplica con independencia de las exenciones, tipo de gravamen, deducciones o regímenes especiales que le puedan resultar de aplicación. Por tanto, se debe considerar el total de la entidad.
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