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V0413-25 ·20 March 2025 ·consulta-vinculante Medium impact
Tax

Losses from property donations cannot be offset against gains

The consultant asks whether losses from a property donation can be offset by gains from another. The DGT responds that losses from profitable transfers are not recognised as such.

In 6 key points

Lifecycle

2025-03-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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