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V2834-23 ·19 October 2023 ·consulta-vinculante Medium impact
Tax

Capital gains from investment funds can be offset against losses from share sales

A taxpayer inquired whether capital gains from the sale of investment fund units can be offset against capital losses from the sale of shares. The Directorate General for Taxes (DGT) ruled that both transactions generate savings income and are therefore offsettable against each other.

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2023-10-19PublishedPublished 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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