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The DGT confirms that the negative taxable base cap does not apply to loss reversals from deterioration if the losses represented at least 90% of deductible expenses in the period they were incurred.
Cuestión planteada Si el resto de la base imponible positiva del grupo fiscal se debe someter al límite de compensación establecido para las bases imponibles negativas.
El límite de compensación del artículo 26.1 de la LIS no se aplica a las rentas por reversión de pérdidas por deterioro de la disposición transitoria decimosexta de la LIS, siempre que se cumplan dos requisitos: que las bases imponibles negativas se generaran en el mismo periodo en que las pérdidas fueron deducibles y que estas representaran al menos el 90% de los gastos deducibles de dicho periodo. Además, estas bases imponibles negativas no computan para determinar el importe mínimo de 1 millón de euros de compensación del artículo 26 de la LIS.
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