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The taxpayer asks how to offset a capital loss incurred after selling investment fund units within less than two months. The DGT rules that such a loss constitutes savings income and must follow the integration and offsetting rules set out in Article 49 of the Personal Income Tax Law (LIRPF).
Cuestión planteada Se pregunta sobre la compensación de la referida pérdida.
La pérdida patrimonial por la venta de participaciones en fondos de inversión se compensa primero con el saldo positivo de otras ganancias y pérdidas patrimoniales del mismo periodo. Si persiste el saldo negativo, se puede compensar con el saldo positivo de los rendimientos del capital mobiliario, con el límite del 25 por ciento de dicho saldo. Si tras esto sigue habiendo saldo negativo, se podrá compensar en los cuatro años siguientes siguiendo el mismo orden.
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