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V0687-24 15 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · renta del ahorro

Capital losses from property transfers may be offset in the following four tax years

A taxpayer inquired whether a capital loss of €10,580.03 incurred in 2022 due to the dissolution of a co-ownership could be offset. The DGT ruled that such a loss constitutes savings income and can be offset against savings income in the subsequent four tax years.

The question raised

Possibility of offsetting said capital loss obtained in the 2022 tax year in the following four tax years.

The DGT's ruling

The capital loss derived from the transfer of real estate constitutes savings income. If, after offsetting capital gains and losses of the same type and with returns on movable capital (subject to the 25% limit), a negative balance remains, this shall be offset in the following four years. In this case, the loss from 2022 may be offset in 2023, 2024, 2025, and 2026, but not in 2027.

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