{"id":6987,"date":"2023-01-26T10:02:58","date_gmt":"2023-01-26T10:02:58","guid":{"rendered":"https:\/\/vazquezymanchon.com\/limites-a-la-compensacion-de-bases-imponibles-negativas-en-el-is\/"},"modified":"2025-09-17T08:44:42","modified_gmt":"2025-09-17T08:44:42","slug":"limits-on-the-offset-of-negative-tax-bases-in-corporate-tax","status":"publish","type":"post","link":"https:\/\/vazquezymanchon.com\/en\/limits-on-the-offset-of-negative-tax-bases-in-corporate-tax\/","title":{"rendered":"L\u00edmites a la compensaci\u00f3n de bases imponibles negativas en el impuesto sobre sociedades"},"content":{"rendered":"\n<p>La ley del Impuesto sobre Sociedades permite compensar, con las rentas positivas de los periodos impositivos siguientes, las bases imponibles negativas que hayan sido objeto de liquidaci\u00f3n o autoliquidaci\u00f3n. Adem\u00e1s, se permite la compensaci\u00f3n ilimitada en el tiempo de estas. Eso s\u00ed, con una regulaci\u00f3n cuantitativa.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u00bfCu\u00e1les son los l\u00edmites y regulaciones para la compensaci\u00f3n de bases imponibles negativas?<\/h2>\n\n\n\n<p>Los l\u00edmites aplicables a la compensaci\u00f3n se establecen en funci\u00f3n del importe neto de la cifra de negocios durante los doce meses anteriores a la fecha en que se inicie el periodo impositivo, y son las siguientes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Cifra de negocios inferior a 20 millones de euros: 70% de la base imponible previa a la aplicaci\u00f3n de la reserva de capitalizaci\u00f3n (60% para per\u00edodos impositivos de 2016 en adelante).<\/li>\n\n\n\n<li>Cifra de negocios igual o superior a 20 millones e inferior a 60 millones de euros: 50%.<\/li>\n\n\n\n<li>Cifra de negocios igual o superior a 60 millones de euros: 25%.<\/li>\n\n\n\n<li>En todo caso, se podr\u00e1n compensar en el periodo impositivo hasta el importe de 1 mill\u00f3n de euros. Aqu\u00ed han de excluirse las bases imponibles negativas objeto de compensaci\u00f3n con rentas de quitas o esperas acordadas con los acreedores no vinculados.<\/li>\n<\/ul>\n\n\n\n<p>Este l\u00edmite no operar\u00e1 en el periodo impositivo en que se produzca la extinci\u00f3n de la entidad, salvo que sea una operaci\u00f3n de reestructuraci\u00f3n a la que resulte aplicable el r\u00e9gimen fiscal especial recogido en el Cap\u00edtulo VII del T\u00edtulo VII de la Ley del Impuesto.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Para periodos impositivos con una duraci\u00f3n inferior al a\u00f1o, las bases imponibles m\u00e1ximas a compensar se calculan multiplicando 1 mill\u00f3n de euros por la proporci\u00f3n existente entre la duraci\u00f3n del periodo impositivo respecto del a\u00f1o.<\/li>\n\n\n\n<li>Las entidades de nueva creaci\u00f3n no aplicar\u00e1n las limitaciones a la compensaci\u00f3n en los 3 primeros periodos impositivos en que se genere una base imponible positiva previa a su compensaci\u00f3n.<\/li>\n\n\n\n<li>Tampoco resultar\u00e1 de aplicaci\u00f3n esta limitaci\u00f3n en el importe de las rentas correspondientes a la reversi\u00f3n de las p\u00e9rdidas por deterioro, siempre que dichas p\u00e9rdidas representen el 90% de los gastos deducibles del periodo en que se generaron.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">No podr\u00e1n compensarse bases imponibles negativas cuando:<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li>La mayor\u00eda del capital social sea adquirido por <span style=\"text-decoration: underline;\">personas o&nbsp;entidades vinculadas<\/span>, con posterioridad a la conclusi\u00f3n del per\u00edodo impositivo al que corresponde la base imponible negativa.<\/li>\n\n\n\n<li>Dichas personas o entidades hayan tenido una participaci\u00f3n por debajo al 25%&nbsp;en el momento de la conclusi\u00f3n del per\u00edodo impositivo al que corresponde la base imponible negativa.<\/li>\n\n\n\n<li>La entidad adquirida se encuentre en <span style=\"text-decoration: underline;\">alguna <\/span>de las siguientes circunstancias:<\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li><span style=\"text-decoration: underline;\">Que no realizara actividad econ\u00f3mica<\/span>&nbsp;alguna dentro de los 3 meses anteriores a la adquisici\u00f3n.<\/li>\n\n\n\n<li><span style=\"text-decoration: underline;\">Que realizara<\/span> en los 2 a\u00f1os posteriores <span style=\"text-decoration: underline;\">una actividad econ\u00f3mica diferente o adicional<\/span> (asignaci\u00f3n de un grupo diferente de la CNAE) a la realizada con anterioridad, que supusiera, un importe neto de la cifra de negocios en esos a\u00f1os posteriores superior al 50 % del importe medio de la cifra de negocios de la entidad correspondiente a los 2 a\u00f1os anteriores.<\/li>\n\n\n\n<li>Que se trate de una&nbsp;<span style=\"text-decoration: underline;\">entidad patrimonial<\/span>.<\/li>\n\n\n\n<li>Que la entidad haya sido dada de&nbsp;baja en el \u00edndice de entidades&nbsp;por no presentar durante 3 per\u00edodos impositivos consecutivos la declaraci\u00f3n del Impuesto.<\/li>\n<\/ul>\n\n\n\n<p>Si tienes dudas sobre el Impuesto de Sociedades, en V\u00e1zquez y Manch\u00f3n, como a<a href=\"https:\/\/vazquezymanchon.com\/en\/services\/tax-and-accounting-consultancy\/procedures-and-management-with-the-tax-agency-almeria\/\">sesor\u00eda especializada en tr\u00e1mites con hacienda,<\/a> podemos ayudarte a entender c\u00f3mo funciona y si puedes beneficiarte o no, por ejemplo, de aplicar dichas compensaciones.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La ley del Impuesto sobre Sociedades permite compensar, con las rentas positivas de los periodos impositivos siguientes, las bases imponibles negativas que hayan sido objeto de liquidaci\u00f3n o autoliquidaci\u00f3n. Adem\u00e1s, se permite la compensaci\u00f3n ilimitada en el tiempo de estas. Eso s\u00ed, con una regulaci\u00f3n cuantitativa. \u00bfCu\u00e1les son los l\u00edmites y regulaciones para la compensaci\u00f3n [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":5528,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[144],"tags":[],"class_list":["post-6987","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Limits on the Offset of Negative Tax Bases in Corporate Tax<\/title>\n<meta name=\"description\" content=\"Limits on the offset of negative tax bases in Corporate Tax (IS). 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