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V1366-14 21 May 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pérdidas patrimoniales

Losses from 2010 cannot be offset against 2013 gains from assets acquired less than a year ago

The taxpayer asks whether capital losses from 2010 can be used to offset capital gains from 2013 arising from the sale of shares acquired less than a year ago. The DGT rules that this is not possible due to the new classification of savings income.

The question raised

Possibility of offsetting capital losses pending compensation from the 2010 period against capital gains obtained in 2013.

The DGT's ruling

Capital losses from 2009 to 2012 pending compensation may only be applied against capital gains from assets acquired more than one year in advance. Therefore, it is not possible to offset such losses against 2013 gains derived from transfers of assets acquired one year or less in advance.

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