prior negative balances

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.