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V3298-16 ·13 July 2016 ·consulta-vinculante Medium impact
FISCAL

Losses from regional tax regimes can be offset in state tax return after move of residence

A taxpayer who lived in Bizkaia and moved to Madrid in 2014 asks whether losses from 2013 can be offset. The DGT confirms that the state tax rules allow offsetting such negative balances.

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2016-07-13PublishedPublished 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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