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The taxpayer inquires about offsetting negative balances within the general and savings tax bases for the 2014 tax year. The DGT explains the current offsetting rules and the possibility of amending the 2015 tax return if these were not applied.
Cuestión planteada Si se puede realizar la compensación en los ejercicios 2016, 2017 y 2018, o en uno de ellos.
El saldo negativo de ganancias patrimoniales de 2014 se divide en dos: la parte derivada de elementos adquiridos hace menos de un año se compensa con ganancias patrimoniales de la base del ahorro, y el resto con ganancias patrimoniales de la base general. Ambos tipos de saldo pueden compensarse con el saldo positivo de rentas de la base general con un límite del 25%. El saldo negativo de rendimientos de capital mobiliario de 2014 solo se compensa con el saldo positivo de dichos rendimientos en los cuatro ejercicios siguientes.
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