Skip to content
V2172-16 ·19 May 2016 ·consulta-vinculante Medium impact
Tax

No possible to offset property losses against gains in IRNR without permanent establishment

A German resident asks whether a loss from the sale of a property in Spain can be offset against a gain from the sale of land in Spain. The DGT responds that such offsetting is not possible.

In 6 key points

How it affects those involved

Residents without a permanent establishment in Spain cannot offset property losses against property gains.

Lifecycle

2016-05-19PublishedPublished 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