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A taxpayer inquired whether losses incurred from the sale of real estate can be offset against future capital gains from the sale of shares. The Directorate General for Taxes (DGT) ruled that capital losses are integrated into the savings tax base and may be offset in accordance with the order and limits established by law.
Question posed: It is requested to determine whether capital losses from the first transaction may be offset against gains from subsequent transactions in the Personal Income Tax.
Capital losses arising from the transfer of real estate are included in the savings tax base. If the result of integrating and offsetting capital gains and losses is negative, said amount shall be offset against the positive balance of the income specified in section a) of Article 49.1, subject to a limit of 25 percent of said positive balance. If a negative balance persists after the offset, it shall be offset in the following four years.
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