=SI(Y(MES(A5)=MES(C1);AÑO(A5)=AÑO(C1));SI(DIA(A5)<=DIA(C1);"Activo";"Baja");SI(O(Y(MES(A5)<MES(C1);AÑO(A5)=AÑO(C1));AÑO(A5)>AÑO(C1));"Baja";"Activo"))