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A query was raised regarding whether the limit on offsetting negative tax bases applies to income generated over several periods during a liquidation phase. The Directorate General for Taxes (DGT) has determined that this limit should not apply to income derived from insolvency liquidation, even if the formal dissolution of the entity occurs at a later date.
Cuestión planteada Si el límite a la compensación de bases imponibles negativas previsto en el artículo 26.1 de la Ley del Impuesto sobre Sociedades resulta de aplicación a las rentas generadas, durante varios períodos impositivos, con ocasión de la liquidación de la entidad.
La limitación de la compensación de bases imponibles negativas no debe aplicarse a las rentas generadas en el periodo de liquidación concursal de la entidad. Esto es así aunque la extinción formal se produzca en un periodo impositivo posterior, debido a que la demora en la extinción por la complejidad del procedimiento concursal es ajena a la voluntad de la entidad.
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