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The taxpayer incurred negative capital gains in 2012 but did not file a declaration as not required. The query is whether these losses can be offset by positive gains in 2013.
Cuestión planteada Si en el caso de que obtuviera rendimientos del capital mobiliario positivos en 2013 a integrar en la base imponible del ahorro podría compensar los mismos con los rendimientos negativos que obtuvo en 2012, a pesar de no haber presentado declaración por el Impuesto por no estar obligado a ello.
Para compensar saldos negativos de la base imponible del ahorro con saldos positivos de los cuatro años siguientes, es preceptiva la presentación de la declaración correspondiente al ejercicio en que se obtuvieron los rendimientos negativos. Aunque la obtención de rendimientos negativos no determine la obligación de declarar, la falta de presentación impide ejercer el derecho a la compensación futura prevista en el artículo 49.1.a) de la LIRPF.
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