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The query concerns how to offset a negative balance of losses from 2018 in the 2019 Personal Income Tax (IRPF) return. The Directorate General for Taxes (DGT) clarifies that the method varies depending on whether the losses arise from capital transfers or other types of income.
Cuestión planteada Procedimiento para la compensación, en su declaración de IRPF de 2019, del saldo negativo derivado de pérdidas generadas y no compensadas en el ejercicio 2018.
Si las pérdidas de 2018 no derivan de transmisiones de elementos patrimoniales, se compensan siguiendo el artículo 48 de la LIRPF. Si las pérdidas derivan de transmisiones de elementos patrimoniales, se compensan según el artículo 49 de la LIRPF. En ambos casos, la compensación se realiza con los saldos positivos correspondientes del ejercicio actual y, si persiste el saldo negativo, se podrá compensar en los cuatro años siguientes.
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