General considerations

For tax periods beginning on or after January 1, 2015, taxpayers may offset the negative tax bases with the positive income of the following tax periods without a time limit (it is therefore eliminated , the maximum period of 18 years established by the previous regulations governing Corporate Tax).

For these purposes, the twenty-first transitional provision of the LIS establishes that the negative tax bases pending compensation at the beginning of the first tax period that had begun As of January 1, 2015, they can be offset in subsequent tax periods.