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V0045-20 ·14 January 2020 ·consulta-vinculante Medium impact
Tax

Personal Income Tax must be declared if gains and losses from shares exceed the exclusion thresholds

The inquirer asks whether they are required to file an income tax return after transferring shares with gains and losses, and how to offset these losses. The DGT clarifies that the obligation to file depends on whether the income and loss thresholds established by law are exceeded.

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2020-01-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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