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V1878-25 14 October 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pérdida patrimonial

Loss from property sale offsets savings income base

The consultant asks whether a 2003 property loss can be offset. The DGT replies that this loss is savings income and can only be offset against other savings income gains.

The question raised

Possibility of offsetting said capital loss.

The DGT's ruling

The capital loss derived from the transfer of real estate is considered savings income. Pursuant to Article 49 of the Personal Income Tax Law (LIRPF), these losses are integrated into and offset against the savings tax base. Such offsetting must be carried out exclusively against capital gains within the same base, following the order and limits established by the regulations.

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