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An entity asked whether only the losses from the cessation year would be included. The DGT clarified that losses net of all periods from the establishment's inception to its cessation must be integrated.
Cuestión planteada 1º) Si una vez cesada la actividad exploratoria de un establecimiento permanente, el importe de las pérdidas que las entidades del Grupo deben integrar en la base imponible del Impuesto sobre Sociedades en España se corresponde con las pérdidas incurridas desde el inicio de la actividad exploratoria de dicho establecimiento permanente.
En caso de cese de actividad de un establecimiento permanente, las rentas negativas se integrarán en la base imponible, minoradas por las rentas positivas netas que hayan tenido derecho a la exención o deducción por doble imposición. Si la renta del cese no es suficiente para compensar las rentas negativas de periodos anteriores, se integrarán las pérdidas netas generadas por el EP. El cese se produce cuando se comunica el abandono del área contractual y concluyen las actividades con expectativa de ingresos.
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