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V2364-15 ·27 July 2015 ·consulta-vinculante Medium impact
Tax

Negative preferential share returns before 2015 can be offset by patrimonial gains

The consultant asks whether negative returns from preferential shares in 2015 and 2016 can be offset by capital gains from share sales. The DGT responds that negative balances from preferential shares generated before 2015 can be offset by positive patrimonial gains and losses, provided the four-year period has not expired.

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2015-07-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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