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V0971-21 19 April 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimiento neto de trabajo

Negative general taxable bases from employment income may be offset against positive general taxable bases in the following four years

A taxpayer inquired whether a negative net employment income generated in 2019, due to contributions to the Special Social Security Agreement, could be offset in 2020. The Directorate General for Taxes (DGT) ruled that such a negative general taxable base can be offset against positive general taxable bases incurred during the subsequent four years.

The question raised

Cuestión planteada Si puede compensar en 2020 en su declaración de IRPF, dicho rendimiento neto de trabajo negativo.

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