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A real estate company inquired whether the €1 million limit under Article 26.1 of the Corporate Income Tax Act (LIS) acts as a secondary limit or a minimum amount. The Directorate General of Taxes (DGT) clarified that for the 2016 tax year, the 60% percentage limit applies, but offsetting up to €1 million is permitted if that percentage results in a lower figure.
Cuestión planteada Si el importe de un millón de euros del artículo 26.1 de la Ley del Impuesto sobre Sociedades funciona como un segundo límite o como un importe mínimo.
En el período impositivo 2016, la compensación de bases imponibles negativas se limita al 60% de la base imponible previa a la reserva de capitalización. No obstante, si ese 60% es inferior a 1 millón de euros, la entidad podrá compensar bases imponibles negativas hasta alcanzar dicho importe de 1 millón de euros.
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