Spanish translation: compensación de bases impositivas / fiscales negativas
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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:
offsetting negative tax bases
compensación de bases impositivas / fiscales negativas
English to Spanish translations [PRO] Law/Patents - Law: Taxation & Customs
English term or phrase:offsetting negative tax bases
Me he encontrado con este sintagma pero estoy confundida respecto al orden, había pensado en "compensación de bases de impuestos negativas" pero no estoy segura.
¿Qué opináis? Muchas gracias
The main consequences for the company being qualified as having a permanent establishment in Spain are:
-It shall be taxed at a general rate of 35% for the total amount of profit that can be assigned to said PE, according to the general system’s rules of the Spanish Ley del Impuesto sobre Sociedades (Corporate Income Tax Law), and the system of offsetting negative tax bases is applicable (fifteen years) with the following special features: