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V3264-14 ·4 December 2014 ·consulta-vinculante Medium impact
Tax

Negative returns from preferred shares may be offset against capital gains

The consultant asks whether negative returns from preferred shares can be offset against capital gains from 2014. The DGT responds that such offsetting is possible under specific conditions.

In 6 key points

How it affects those involved

Under certain conditions, negative returns from preferred shares can be offset against capital gains, affecting tax calculations for investors.

Lifecycle

2014-12-04PublishedPublished 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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