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Practical Manual of Companies 2022.

Box 00072 Termination of entity

This box must be checked by those entities that do not apply the limit established in article 26.1 of the LIS for the compensation of tax bases negative in the tax period object of declaration in which its extinction occurs.


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 occurs, 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.