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The taxpayer inquired whether the thirty-ninth additional provision of the Personal Income Tax Law could be applied to subordinated debt losses from 2011. The Directorate General for Taxes (DGT) ruled that this provision does not apply to financial years prior to 2014, but it does allow for the offsetting of outstanding 2012 losses against income in 2014.
Cuestión planteada Aplicación de la disposición adicional trigésima novena de la Ley 35/2006.
La disposición adicional trigésima novena de la Ley 35/2006 tiene efectos desde el 1 de enero de 2014. En el ejercicio 2012, la compensación se rige por el artículo 49, que no permite compensar pérdidas patrimoniales con rendimientos del capital mobiliario positivos. No obstante, las pérdidas de 2012 pendientes de compensación a 1 de enero de 2014 pueden compensarse en 2014 con el saldo positivo de rendimientos del capital mobiliario.
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