prior negative balances

Thank you for your interest.

Year 2023 is the first in the series: even if it was a profit year, there's no previous result to compensate with.

Years 2034 or 2035 are profit years. In any given profit year, prior negative results can be compensated with positive current result. For instance, in 2024 the whole loss from 2023 is applied; the same goes with 2027 against 2026. Year 2030 makes some different case: current profit is not enough to cover the whole loss from 2029: therefore the excess can be applied to futher years profit.

I hope my answer is clear enough. Should you neeed further clarification, please do not hesitate to ask again.

For what it's worth, I think I came out with some sort of solution here. Data lie in [Tabla5], and I defined:

Year's result = SUM(Tabla5[RCAT])

In the first place, I considered that every time there's a positive result immediately after a loss, there must be a compensation:

Last year's loss compensation = 
VAR _Comp=
    SUMX(Tabla5,
        VAR _CurrentResult= [Year's result]
        VAR _LastResult=MAXX(FILTER(ALL(Tabla5),Tabla5[Year]=EARLIER(Tabla5[Year])-1),[Year's result])
        RETURN
            IF(
                AND(_LastResult<0, _CurrentResult>0),
                MIN(_CurrentResult,ABS(_LastResult)),0
            )
    ) 

RETURN
_Comp

Secondly, we need to find out the amount of tax credit available after this first compensation, by means of:

Cumm First compensation = 
CALCULATE([Last year's loss compensation], FILTER(ALL(Tabla5),Tabla5[Year]<=MAX(Tabla5[Year])))

and

Prior losses = 
SUMX(FILTER(ALL(Tabla5),Tabla5[Year]

and

Tax credit available = [Prior losses]-[Cumm First compensation]

The third step would be comparing this tax credit still available to the amount of profit available for compensation:

Profit available for compensation = 
IF(
    AND([Year's result]>0, [Tax credit available]>0),
    [Year's result]-[Last year's loss compensation],0
    )

and

Cumm Second Compensation = 
MIN(SUMX(FILTER(ALL(Tabla5),Tabla5[Year]<=MAX(Tabla5[Year])),IF(AND([Year's result]>0, [Tax credit available]>0),[Profit available for compensation])),[Tax credit available])

The difference between years of this last measure will bring the value of the current year´s second compensation:

Prior years losses compensation = 
[Cumm Second Compensation]- MAXX(FILTER(ALL(Tabla5), Tabla5[Year]=MAX(Tabla5[Year])-1),[Cumm Second Compensation])

Finally, we just need to sum both compensations and substract that value from current year's profit in order to find taxable income:

Total compensation = [Last year's loss compensation]+[Prior years losses compensation]

and

Taxable income = 
IF([Year's result]>0, [Year's result]-[Total compensation],0)

The outcome would be something like

I've been trying to buid a one-measure-only solution, but I came across with some row/filter context issues that made it too complicated to me. Maybe someone could sort this out.