2.6.3.17 Entity extinction

The last paragraph of article 26.1 of the LIS establishes that the limit for the compensation of negative tax bases established in said section will not apply in the tax period in which the extinction of the entity, unless it is a consequence of a restructuring operation to which the special tax regime established in Chapter VII of Title VII of this Law applies.

Therefore, those entities that do not apply the limit established for the compensation of negative tax bases in the tax period subject to declaration in which their extinction occurs must mark this code.