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The consultant asks whether negative returns from preferential shares in 2015 and 2016 can be offset by capital gains from share sales. The DGT responds that negative balances from preferential shares generated before 2015 can be offset by positive patrimonial gains and losses, provided the four-year period has not expired.
Cuestión planteada Si en 2015 y 2016 tales rendimientos negativos se pueden compensar con ganancias patrimoniales que se obtengan por la venta de acciones.
Los rendimientos del capital mobiliario negativos derivados de participaciones preferentes (según la Ley 13/1985) generados con anterioridad a 1 de enero de 2015 pueden compensarse con el saldo positivo de ganancias y pérdidas patrimoniales del artículo 49.1.b). Esta compensación es posible siempre que no haya finalizado el plazo de cuatro años previsto en el artículo 49.1. Para el periodo impositivo 2015 y siguientes, si existe un saldo negativo de la letra a) generado antes de 2015, se podrá compensar con el saldo positivo de la letra b) del mismo periodo.
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