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The taxpayer asks whether gains obtained from the sale of share subscription rights can be offset against losses from previous years. The DGT rules that these gains constitute capital gains that are included in the savings tax base.
Cuestión planteada Posibilidad de compensar en la declaración del IRPF las ganancias patrimoniales derivadas de la transmisión de los citados derechos con pérdidas obtenidas en ejercicios anteriores y pendientes de compensar.
El importe obtenido por la transmisión de derechos de suscripción de valores admitidos a negociación es una ganancia patrimonial en el periodo de la transmisión. Esta ganancia se integra en la base imponible del ahorro según el artículo 49 de la LIRPF. Si tras la integración y compensación con otras rentas del mismo periodo resulta un saldo positivo, este podrá compensarse con pérdidas patrimoniales de ejercicios anteriores pendientes.
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