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V0071-19 14 January 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

Loss from sale of premises cannot be offset against profits from sale of pharmacy stock

The taxpayer inquired whether a loss incurred from the sale of premises could be offset against profits from the instalment sale of pharmacy stock. The Directorate General for Taxes (DGT) clarified that the sale of stock generates income from economic activities, whereas the sale of premises results in a capital gain or loss.

The question raised

Cuestión planteada Posibilidad de compensar la pérdida por la transmisión del local con el beneficio derivado de la venta de la farmacia en 2018.

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