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V1621-20 ·27 May 2020 ·consulta-vinculante Medium impact
Tax

Capital losses from 2017 can be offset against 2019 gains if both arise from asset transfers

The taxpayer inquired whether a capital loss from 2017 could be offset against a gain from the sale of a property in 2019. The DGT ruled that this is permissible provided the 2017 loss also originated from the transfer of assets.

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2020-05-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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