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A query is made as to whether a loss from the sale of an investment fund may be offset against rental assistance received. The DGT responds that the assistance constitutes a capital gain within the general base and cannot be offset against losses from the savings base.
Question posed: Taxation of assistance under Personal Income Tax (IRPF). Whether the capital loss may be offset against the capital gain derived from the assistance received.
The receipt of rental assistance constitutes a capital gain as it represents a variation in assets without specific exemption or subject matter. This gain is integrated into the general taxable base as it does not derive from a transfer. Therefore, losses from the transfer of investment funds, which constitute savings income, cannot be offset against this gain.
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