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MEDIUM
FISCAL

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

V1881-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1881-25
Published
14 Oct 2025

Summary

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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