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V1083-14 ·14 April 2014 ·consulta-vinculante Medium impact
Tax

Losses from property donations cannot be offset against gains from other property donations

A taxpayer inquired whether losses incurred from the donation of a property can be offset against gains from the donation of another. The Directorate General for Taxes (DGT) ruled that losses arising from gratuitous transfers are not eligible for offsetting.

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2014-04-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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