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A company with holdings above 5% asks whether it can offset its negative taxable bases against the 5% of dividends that are not exempt. The DGT responds that taxable base is determined under Articles 10 and 21 of the LIS, and offsetting is governed by Article 26 and the fifteenth additional provision.
Cuestión planteada Si se podrían compensar las bases imponibles negativas de ejercicios anteriores con el 5% de los dividendos recibidos sujetos a tributación de conformidad con lo establecido en el artículo 21 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La base imponible se calculará conforme a los artículos 10 y 21 de la LIS, donde el importe de los dividendos exentos se reduce en un 5% en concepto de gastos de gestión. Las bases imponibles negativas podrán compensarse con las rentas positivas siguiendo los límites y reglas establecidos en el artículo 26 de la LIS y en la disposición adicional decimoquinta de la misma norma.
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