Skip to content
V1507-23 ·2 June 2023 ·consulta-vinculante Medium impact
Tax

Capital losses from previous years can only be offset against gains from the transfer of assets

The taxpayer asks whether a capital loss from 2018 can be offset against a gain from the sale of a property in 2022. The DGT rules that this is only possible if the 2018 loss originated from the transfer of assets.

In 6 key points

Lifecycle

2023-06-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact