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Practical Manual of Companies 2020.

Insufficient taxable base

In the event that the tax base is insufficient to apply the reduction, the pending amounts may be applied in the tax periods ending in the 2 immediate and successive years at the end of the period tax period in which the right to reduction has been generated, together with the reduction that may correspond, if applicable, by application of the provisions of this article in the corresponding tax period, and with the limit provided for in the previous paragraph.