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V1654-17 27 June 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pérdidas patrimoniales

Capital losses from donations cannot be offset against other gains

A taxpayer inquired whether they could offset the loss incurred when donating the bare ownership of their primary residence. The DGT ruled that losses arising from gratuitous transfers cannot be included in tax settlements.

The question raised

Whether the loss resulting from the donation of the bare ownership of one's residence may be offset against other capital gains.

The DGT's ruling

Capital losses resulting from gratuitous transfers inter vivos or from liberalities shall not be taken into account. Therefore, losses derived from the donation of assets may not be offset against capital gains obtained by the taxpayer.

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