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V2330-24 8 November 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pérdida patrimonial

Losses from property sales are offset against the savings tax base

The taxpayer asks whether a capital loss incurred from the sale of a property in 2024 can be offset. The DGT rules that such a loss constitutes savings income and must be offset following the established legal order.

The question raised

Possibility of offsetting said capital loss.

The DGT's ruling

The capital loss resulting from the transfer of real estate constitutes savings income. This shall first be offset against the positive balance of other capital gains and losses from the same tax year. If a negative balance persists, it may be offset against the positive balance of income from movable capital, subject to a limit of 25 percent of said balance. If a negative balance remains, it may be offset in the following four years.

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