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V0812-14 ·24 March 2014 ·consulta-vinculante Medium impact
Tax

Declaration required to offset negative capital gains in subsequent years

The taxpayer incurred negative capital gains in 2012 but did not file a declaration as not required. The query is whether these losses can be offset by positive gains in 2013.

In 5 key points

How it affects those involved

The taxpayer may be able to offset negative capital gains with positive gains in a subsequent year, provided the declaration rules are met.

Lifecycle

2014-03-24PublishedPublished 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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