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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 transmisión o cese de actividad de un establecimiento permanente, las rentas negativas se integran en la base imponible tras minorarlas con las rentas positivas netas previamente exentas o con derecho a deducción. Si la renta del cese no es suficiente para compensar las rentas negativas de periodos anteriores, se integran las pérdidas netas generadas por el establecimiento permanente y no solo las del ejercicio del cese.
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