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A taxpayer has enquired about offsetting a capital loss balance from the 2022 tax year against results from the 2023 tax year. The DGT clarifies the order of compensation for the savings tax base and notes that it cannot perform specific tax calculations.
Cuestión planteada Compensación del saldo de las pérdidas patrimoniales pendientes de compensación del ejercicio 2022 y cuantificación de la base imponible del ahorro obtenida en 2023.
Las ganancias y pérdidas patrimoniales del ejercicio 2023 se compensan exclusivamente entre sí. El saldo positivo resultante se compensará con las pérdidas pendientes del ejercicio 2022. Si persistiera un saldo negativo de pérdidas de 2022, este se compensará con el saldo positivo de rendimientos del capital mobiliario de 2023, con el límite del 25 por ciento de dicho saldo positivo. Los saldos negativos restantes se compensarán en los cuatro años siguientes.
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