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The inquirer asks whether a capital gain from the sale of an investment fund can offset outstanding negative general tax bases. The DGT rules that this is not possible because such a gain is classified as savings income.
Cuestión planteada En caso de que la liquidación de dicho fondo de inversión le generase una ganancia patrimonial, cuestiona si podría compensar dicha ganancia patrimonial con cuantías de las bases liquidables generales negativas pendientes de compensar.
La ganancia patrimonial derivada de la transmisión de un fondo de inversión constituye renta del ahorro según el artículo 46 de la LIRPF. Por tanto, debe integrarse en la base imponible del ahorro y no puede compensarse con las bases imponibles generales negativas, de acuerdo con el régimen de integración y compensación de rentas establecido en los artículos 48 y 49 de la LIRPF.
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