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The consultant asks whether negative returns from preferred shares can be offset against capital gains from 2014. The DGT responds that such offsetting is possible under specific conditions.
Cuestión planteada Si a partir de 2014 tales rendimientos negativos se pueden compensar con ganancias patrimoniales.
Los saldos negativos de rendimientos del capital mobiliario derivados de participaciones preferentes (según la Ley 13/1985) generados antes de 2015 pueden compensarse con el saldo positivo de ganancias y pérdidas patrimoniales. Si tras esta compensación persiste un saldo negativo en 2014, este podrá compensarse con el saldo positivo de ganancias patrimoniales de la base imponible general, con el límite de las ganancias por transmisión de elementos patrimoniales.
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