{"id":6965,"date":"2025-02-03T14:26:00","date_gmt":"2025-02-03T14:26:00","guid":{"rendered":"https:\/\/vazquezymanchon.com\/comprendiendo-las-bases-imponibles-negativas-bins\/"},"modified":"2025-09-17T07:44:21","modified_gmt":"2025-09-17T07:44:21","slug":"understanding-negative-tax-bases-bins","status":"publish","type":"post","link":"https:\/\/vazquezymanchon.com\/en\/understanding-negative-tax-bases-bins\/","title":{"rendered":"BINs (Bases Imponibles Negativas): Un derecho del contribuyente"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"6965\" class=\"elementor elementor-6965 elementor-6619\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2ca16dc2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2ca16dc2\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-68dacf62\" data-id=\"68dacf62\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7c8e4f55 elementor-widget elementor-widget-text-editor\" data-id=\"7c8e4f55\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3 class=\"wp-block-heading\"><mark class=\"has-inline-color\" style=\"background-color: rgba(0, 0, 0, 0); color: #8f0834;\">\u00bfQu\u00e9 son las bases imponibles negativas (BINs)?<\/mark><\/h3><div><p style=\"color: #212121;\">En pocas palabras, las BINs se refieren a las <strong><span style=\"color: #993366;\">p\u00e9rdidas generadas en ejercicios anteriores que a\u00fan no han sido compensadas.<\/span><\/strong><\/p><p style=\"color: #212121;\">Estas p\u00e9rdidas pueden utilizarse para reducir la base imponible en los per\u00edodos fiscales siguientes, lo que <span style=\"font-weight: bolder;\">permite a las empresas disminuir su carga fi<\/span><span style=\"font-weight: bolder;\">scal en a\u00f1os posteriores.\u00a0<\/span>Este mecanismo es fundamental para las empresas que han enfrentado dificultades econ\u00f3micas y buscan recuperar su posici\u00f3n financiera.<\/p><\/div><p>Sin embargo, la compensaci\u00f3n de estas bases imponibles negativas est\u00e1 sujeta a ciertas limitaciones y condiciones. En este art\u00edculo, desglosaremos estos aspectos clave y c\u00f3mo la reciente jurisprudencia ha influido en su tratamiento.<\/p><h3 class=\"wp-block-heading\"><mark class=\"has-inline-color\" style=\"background-color: rgba(0, 0, 0, 0); color: #8f0834;\">Limitaciones Cuantitativas en la Compensaci\u00f3n de BINs<\/mark><\/h3><p>Aunque las BINs pueden ser compensadas en ejercicios futuros, existen ciertas limitaciones cuantitativas que deben tenerse en cuenta:<\/p><ul class=\"wp-block-list\"><li><strong>L\u00edmite en la Compensaci\u00f3n<\/strong>: El importe de las BINs no puede exceder el importe de la renta positiva determinada para el mismo per\u00edodo impositivo.<\/li><li><strong>L\u00edmite M\u00e1ximo<\/strong>: Se establece un l\u00edmite m\u00e1ximo respecto a la base imponible antes de aplicar la reserva de capitalizaci\u00f3n. Este l\u00edmite no puede superar el mill\u00f3n de euros, y la compensaci\u00f3n se ajusta seg\u00fan la cifra de negocios de la empresa:<\/li><\/ul><ul class=\"wp-block-list\"><li><strong>Inferior a 20 millones de euros<\/strong>: 70% de compensaci\u00f3n.<\/li><li><strong>De 20 millones a menos de 60 millones de euros<\/strong>: 50% de compensaci\u00f3n.<\/li><li><strong>60 millones de euros o m\u00e1s<\/strong>: 25% de compensaci\u00f3n.<\/li><li><strong>Excepciones<\/strong>: Este l\u00edmite no se aplica a entidades de nueva creaci\u00f3n que se benefician de un tipo de gravamen del 15% en los primeros tres per\u00edodos impositivos en que se genera una base imponible positiva antes de su compensaci\u00f3n, ni a las entidades en proceso de extinci\u00f3n.<\/li><\/ul><div>\u00a0<\/div><h3 class=\"wp-block-heading\"><mark class=\"has-inline-color\" style=\"background-color: rgba(0, 0, 0, 0); color: #8f0834;\">Derecho de la administraci\u00f3n y revisi\u00f3n de las BINs<\/mark><\/h3><p>La administraci\u00f3n tributaria tiene derecho a iniciar un procedimiento de comprobaci\u00f3n de las BINs en un plazo de 10 a\u00f1os desde el final del plazo para presentar la declaraci\u00f3n o autoliquidaci\u00f3n correspondiente al per\u00edodo impositivo en el que se gener\u00f3 la base imponible negativa. Esto asegura que las BINs sean correctamente verificadas y compensadas.<\/p><p>\u00a0<\/p><h3 class=\"wp-block-heading\"><mark class=\"has-inline-color\" style=\"background-color: rgba(0, 0, 0, 0); color: #8f0834;\">Cambio en la interpretaci\u00f3n de la compensaci\u00f3n de BINs<\/mark><\/h3><p>Hasta hace poco, la Agencia Tributaria trataba la compensaci\u00f3n de las BINs como una opci\u00f3n tributaria, es decir, el contribuyente deb\u00eda optar por compensar las p\u00e9rdidas en el momento de presentar la declaraci\u00f3n. Si no se ejerc\u00eda esta opci\u00f3n, no era posible solicitar la rectificaci\u00f3n posteriormente.<\/p><p>Sin embargo, esta interpretaci\u00f3n ha cambiado significativamente con la sentencia de la Audiencia Nacional n\u00ba 3998\/2020 y, m\u00e1s recientemente, con la sentencia del Tribunal Supremo 1404\/2020. Estas resoluciones establecen que la compensaci\u00f3n de BINs en el Impuesto sobre Sociedades tiene una doble dimensi\u00f3n:<\/p><ol class=\"wp-block-list\"><li><strong>Derecho del Contribuyente<\/strong>: Se configura como un verdadero derecho que el contribuyente puede ejercer o renunciar a \u00e9l, sin restricciones interpretativas.<\/li><li><strong>Principio Constitucional de Capacidad Econ\u00f3mica<\/strong>: La compensaci\u00f3n de BINs se alinea con el principio constitucional de capacidad econ\u00f3mica, que busca una tributaci\u00f3n justa basada en la capacidad econ\u00f3mica real del contribuyente.<\/li><\/ol><div>\u00a0<\/div><h3 class=\"wp-block-heading\"><mark class=\"has-inline-color\" style=\"background-color: rgba(0, 0, 0, 0); color: #8f0834;\">Implicaciones para los contribuyentes<\/mark><\/h3><p>Gracias a la jurisprudencia, los contribuyentes tienen derecho a compensar las bases imponibles negativas con las rentas positivas de per\u00edodos impositivos futuros, incluso si la declaraci\u00f3n se presenta de manera extempor\u00e1nea.<\/p><p>Esta decisi\u00f3n refuerza la idea de que la compensaci\u00f3n de BINs no es una opci\u00f3n tributaria, sino <strong>un derecho aut\u00f3nomo que no puede ser limitado por interpretaciones restrictivas.<\/strong><\/p><p>Si tienes dudas sobre c\u00f3mo gestionar tus BINs o c\u00f3mo la reciente jurisprudencia puede afectarte, te recomendamos consultar con un asesor fiscal de V\u00e1zquez y Mach\u00f3n para asegurarte de cumplir con las obligaciones y maximizar tus beneficios fiscales.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u00bfQu\u00e9 son las bases imponibles negativas (BINs)? En pocas palabras, las BINs se refieren a las p\u00e9rdidas generadas en ejercicios anteriores que a\u00fan no han sido compensadas. Estas p\u00e9rdidas pueden utilizarse para reducir la base imponible en los per\u00edodos fiscales siguientes, lo que permite a las empresas disminuir su carga fiscal en a\u00f1os posteriores.\u00a0Este mecanismo [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":6621,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[144,1],"tags":[],"class_list":["post-6965","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-en","category-sin-categorizar"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>BINs: Offsetting Negative Tax Bases<\/title>\n<meta name=\"description\" content=\"Learn how to offset Negative Tax Bases (BINs) and how the new case law protects your rights as a taxpayer | V\u00e1zquez y Manch\u00f3n.\" \/>\n<meta name=\"robots\" content=\"index, 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