{"id":4726,"date":"2024-06-10T00:00:00","date_gmt":"2024-06-10T00:00:00","guid":{"rendered":"https:\/\/www.contem.es\/compensacion-de-bases-negativas\/"},"modified":"2024-06-10T00:00:00","modified_gmt":"2024-06-10T00:00:00","slug":"compensacion-de-bases-negativas","status":"publish","type":"post","link":"https:\/\/www.contem.es\/es\/compensacion-de-bases-negativas\/","title":{"rendered":"Compensaci\u00f3n de bases negativas"},"content":{"rendered":"<p>Es habitual que las empresas de reciente creaci\u00f3n tengan p\u00e9rdidas en los primeros a\u00f1os de actividad y que dichas p\u00e9rdidas se conviertan en bases imponibles negativas compensables en el Impuesto sobre Sociedades. A estos efectos, recuerde:<\/p>\n<ul>\n<li>La compensaci\u00f3n de bases imponibles negativas es opcional. Su empresa puede decidir si en un ejercicio quiere compensarlas o no y en qu\u00e9 cuant\u00eda desea hacerlo.<\/li>\n<\/ul>\n<ul>\n<li>En la actualidad no existe un plazo m\u00e1ximo para compensar las bases negativas generadas.<\/li>\n<\/ul>\n<p>Teniendo en cuenta estas reglas, no siempre es aconsejable compensar las bases imponibles negativas de inmediato (a partir del primer ejercicio en el que se obtienen beneficios). Dado que las empresas de nueva creaci\u00f3n tributan a un tipo impositivo inferior durante los primeros a\u00f1os en los que obtienen beneficios (el 15%), puede salir a cuenta esperar y compensar las bases imponibles negativas a partir del momento en que tributan al 25%. Eso s\u00ed: deber\u00e1 tenerse en cuenta el coste financiero que puede suponer esta demora en la compensaci\u00f3n.<\/p>\n<p>\u00a0<\/p>\n<p> Nuestros profesionales analizar\u00e1n la previsi\u00f3n de ingresos de su empresa y verificar\u00e1n si le sale a cuenta demorar la compensaci\u00f3n de bases negativas. <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Es habitual que las empresas de reciente creaci&oacute;n tengan p&eacute;rdidas en los primeros a&ntilde;os de actividad y que dichas p&eacute;rdidas se conviertan en bases imponibles negativas compensables en el Impuesto sobre Sociedades. A estos efectos, recuerde: La compensaci&oacute;n de bases imponibles negativas es opcional. Su empresa puede decidir si en un ejercicio quiere compensarlas o [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":4727,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-4726","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Compensaci\u00f3n de bases negativas | Contem Assessors<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.contem.es\/es\/compensacion-de-bases-negativas\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Compensaci\u00f3n de bases negativas | Contem Assessors\" \/>\n<meta property=\"og:description\" content=\"Es habitual que las empresas de reciente creaci&oacute;n tengan p&eacute;rdidas en los primeros a&ntilde;os de actividad y que dichas p&eacute;rdidas se conviertan en bases imponibles negativas compensables en el Impuesto sobre Sociedades. 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