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The inquirer asks whether they are required to file an income tax return after transferring shares with gains and losses, and how to offset these losses. The DGT clarifies that the obligation to file depends on whether the income and loss thresholds established by law are exceeded.
Question posed: Obligation to file the Personal Income Tax return and the period for offsetting losses obtained.
The transfer of listed shares is not subject to withholding; therefore, the taxpayer must file a return unless their gross income from employment, capital, or economic activities, together with capital gains, does not exceed 1,000 euros annually and capital losses are less than 500 euros. Capital losses are integrated into the savings tax base and are offset against the positive balance of income or gains from the same period, subject to a 25 percent limit, or within the following four years.
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