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V1881-25 ·14 October 2025 ·consulta-vinculante Medium impact
Tax

Losses from 2020 cannot be offset against 2025 gains due to expiry of four-year period

The consultant asks whether 2020 capital losses can be offset against 2025 gains. The DGT replies that the four-year period for offsetting has expired.

In 5 key points

Lifecycle

2025-10-14PublishedPublished 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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