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V1982-23 7 July 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · tributación conjunta

Spouses may offset capital gains and losses if they opt for joint taxation

A taxpayer asks whether she can offset the loss from the sale of her villa with the gain from the sale of her husband's property. The DGT responds that this is only possible if both opt for the joint taxation modality.

The question raised

Question posed In the event that they file the 2023 Personal Income Tax return jointly, whether they can offset the capital loss generated by the sale of her villa with the capital gain generated by the sale of her husband's property.

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