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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.
Question posed: Whether the remainder of the positive tax base of the tax group must be subject to the compensation limit established for negative tax bases.
The compensation limit set forth in Article 26.1 of the LIS does not apply to income from the reversal of impairment losses under the sixteenth transitional provision of the LIS, provided that two requirements are met: that the negative tax bases were generated in the same period in which the impairment losses were deductible, and that said losses represented at least 90% of the deductible expenses for that period. Furthermore, these negative tax bases are not taken into account when determining the minimum compensation amount of 1 million euros under Article 26 of the LIS.
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