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V1541-19 24 June 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · base liquidable general

Possibility of amending the 2017 tax return to offset negative general taxable bases

The taxpayer had negative bases in 2015 and 2016 and achieved a positive base in 2017 without offsetting them. The DGT rules that offsetting must be carried out to the maximum amount permitted in each financial year, meaning the 2017 tax return must be amended.

The question raised

Whether the offset of bases may be applied in 2018, or whether the 2017 self-assessment must be rectified and the offset carried out in said fiscal year.

The DGT's ruling

The negative general taxable base may be offset against positive bases from the following four years, always up to the maximum amount permitted in each fiscal year. The taxpayer may request the rectification of their 2017 self-assessment in accordance with Article 120.3 of the General Tax Law. If negative bases remain after the offset in 2017, these may be offset against positive bases from the following three years.

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