2.6.3.13 Compensation of negative tax bases for newly created entities (Art. 26.3 LIS)

This key will be used by newly created entities referred to in article 29.1 of the LIS that, according to the provisions of article 26.3 of said Law, do not apply the 70% limit established in the first paragraph of article 26.1 of the LIS for the compensation of negative tax bases.

According to article 26.3 of the LIS, these newly created entities will not apply this limit in the first three tax periods in which a positive tax base is generated prior to its compensation.