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An entity has inquired whether it can use its previous negative tax bases to offset profits from a new economic activity. The DGT has ruled that this is permissible provided that the limitations regarding change of control under Article 26.4 of the Corporate Tax Act are not met.
Cuestión planteada Si la entidad podrá compensar las bases imponibles negativas generadas, que han sido objeto de liquidación o autoliquidación, con las rentas positivas que se generen en la realización de la nueva actividad iniciada, en los períodos impositivos siguientes.
Es posible compensar las bases imponibles negativas con las rentas positivas de períodos siguientes, respetando los límites de compensación del artículo 26.1 de la LIS. No se aplicarán las prohibiciones de compensación si no concurre la circunstancia de que la mayoría del capital social haya sido adquirida por personas o entidades vinculadas tras la generación de la base negativa. La entidad deberá acreditar la procedencia y cuantía de dichas bases mediante la liquidación, contabilidad y soportes documentales.
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