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A taxpayer inquired whether a capital loss resulting from an unpaid credit could be offset against a gain from the sale of a property. The Directorate General for Taxes (DGT) ruled that the loss from the default is included in the general tax base, whereas the gain from the property sale is included in the savings tax base, meaning they cannot be offset against each other.
Cuestión planteada Si puede compensar la pérdida patrimonial que, según manifiesta el consultante, se produciría en ambas operaciones, con la ganancia patrimonial obtenida en la venta de un inmueble.
La pérdida patrimonial derivada de un crédito no cobrado se integra en la base imponible general. Por el contrario, la ganancia por la transmisión de un inmueble se integra en la base imponible del ahorro. Al integrarse en bases imponibles diferentes, no pueden ser objeto de compensación según el artículo 49 de la LIRPF. Además, las aportaciones de socios para fortalecer la entidad incrementan el valor de adquisición de las acciones y no generan pérdidas inmediatas.
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