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V0288-15 26 January 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · renta del ahorro

Loss from the sale of shares may be offset against the gain from the sale of real estate

A taxpayer asks whether the gain from the sale of a second home can be offset against the loss from the sale of shares. The DGT responds that both elements constitute savings income and may be offset against each other.

The question raised

Question posed: Possibility of offsetting the capital gain obtained from the transfer of the real estate against the potential capital loss derived from the transfer of the shares.

The DGT's ruling

Capital gains and losses derived from the transfer of assets acquired more than one year in advance constitute savings income. As both the real estate and the shares are savings income, the losses from the shares may be offset against the capital gain from the real estate within the savings tax base.

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