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A taxpayer incurred negative returns on movable capital in 2013 due to an exchange of preferred shares but did not file a tax return as they were not legally required to do so. The Directorate General for Taxes (DGT) has ruled that in order to offset these negative balances against future positive returns, the taxpayer must file the tax return for that specific financial year.
Cuestión planteada Posibilidad de compensar los rendimientos del capital mobiliario negativos obtenidos en 2013.
Para compensar los saldos negativos de rendimientos con saldos positivos en los cuatro años siguientes, es preceptiva la presentación de la declaración del Impuesto relativa al ejercicio en que se obtuvieron los rendimientos negativos. Además, los saldos negativos procedentes de participaciones preferentes generados antes de 2015 pueden compensarse con saldos positivos de rendimientos o ganancias patrimoniales según la disposición adicional trigésima novena de la Ley 35/2006.
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