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A taxpayer asks whether positive net returns from one activity can be offset against negative returns from another. The DGT responds that both form part of general income and may be offset without limitation.
Question posed: Whether, in the settlement of Personal Income Tax regarding a tax period, these net returns of different signs may be offset.
Returns obtained in the exercise of different activities are classified as general income pursuant to Article 45 of the LIRPF. The balance of the general tax base is obtained by integrating and offsetting, without any limitation, the returns and income imputations of the same tax period. Therefore, it is possible to offset positive and negative net returns from the activities carried out.
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