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A query was raised regarding whether a company can offset negative tax bases generated between 2003 and 2009 following a change in shareholders in 2014. The DGT indicates that offsetting is permitted, but the negative base may be subject to reduction under the regulations preceding the Corporate Income Tax Act (LIS).
Cuestión planteada Si se podrán compensar las bases imponibles negativas con las rentas positivas que se generen en periodos impositivos siguientes.
Al producirse la adquisición mayoritaria antes de la entrada en vigor de la LIS, se aplica la limitación del artículo 25.2 del TRLIS. Las bases imponibles negativas pueden compensarse, pero deberán reducirse por la diferencia entre el valor de las aportaciones y su valor de adquisición si concurren las circunstancias del TRLIS. La aplicación de esta reducción depende de que la entidad no hubiera realizado explotaciones económicas en los seis meses anteriores a la adquisición.
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