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A company with losses in its real estate activity asks whether it can offset these negative tax bases with profits from starting a jewellery business. The DGT responds that this is possible as long as the circumstances limiting Article 26 of the LIS do not apply.
Cuestión planteada Si es posible, en el Impuesto sobre Sociedades, la compensación de bases imponibles negativas de los ejercicios anteriores, procedentes principalmente de la actividad inmobiliaria, con los hipotéticos beneficios de la futura actividad comercial de joyería y bisutería.
Las bases imponibles negativas pueden compensarse con rentas positivas de periodos siguientes, con el límite del 70% de la base imponible (salvo el primer millón de euros). En este caso, al ampliar el objeto social sin que concurran las circunstancias de limitación del apartado 4 del artículo 26 de la LIS, la entidad podrá proceder a la compensación en los términos legales.
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