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A company inquired whether losses generated from its real estate activity could be offset against profits from its new securities investment activity. The Directorate General for Taxes (DGT) ruled that a change in corporate purpose does not prevent such offsetting, provided the legal personality remains unchanged.
Cuestión planteada Si la renta positiva que, en su caso, genere la nueva actividad en los próximos ejercicios puede ser objeto de compensación con las bases imponibles negativas generadas en los ejercicios 2003 a 2012 en los que la actividad era la intermediación inmobiliaria.
La realización de actividades diversas no condiciona la compensación de pérdidas, ya que estas no se clasifican por su origen. Los cambios en el objeto, domicilio o denominación social no son obstáculos para compensar bases imponibles negativas de ejercicios anteriores, siempre que no supongan un cambio de la personalidad jurídica de la sociedad. No obstante, se debe verificar si concurren las circunstancias del artículo 25.2 del TRLIS para evitar la reducción de la base negativa.
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