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A company asked whether, after a control change in 2013, it could offset prior negative taxable bases via an industrial lease. The DGT states that the new LIS limitation does not apply as the control change predated its entry into force, but the TRLIS limitation does apply, provided there is economic activity.
Cuestión planteada 1. Si debe entenderse que, aplicando la normativa vigente en el momento de cambio de control, el arrendamiento de industria constituía una actividad económica a los efectos de la aplicación del artículo 25.2 del TRLIS y si era posible la compensación de bases imponibles negativas anteriores al ejercicio 2013 considerando la limitación contemplada en dicho precepto.
Al producirse el cambio de control en diciembre de 2013, no se aplica la limitación del artículo 26.4 de la LIS, sino la del artículo 25.2 del TRLIS. Esta última no se aplica si la entidad realiza una explotación económica, entendida como la organización de factores productivos para producir bienes o servicios. En este caso, el arrendamiento de industria constituye una actividad económica que evita la restricción por inactividad.
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