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The taxpayer asks whether a capital loss incurred in 2018 from the sale of an inherited property can be offset in their 2020 tax return. The Directorate General for Taxes (DGT) rules that such a loss is included in the savings tax base and can be offset against capital gains obtained.
This ruling clarifies the procedure for offsetting capital losses from inherited assets against savings income, ensuring taxpayers can correctly apply losses from previous years to their current tax base.
The tax team reviews your specific situation.
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