Tag: compensation of patrimonial losses

End of personal income tax compensation for capital losses derived from donations

Tax word on wooden cubes on the background of dollar banknotes. Tax payment reminder or annual taxation concept.

From now on, donors will no longer be able to apply the capital losses suffered between the acquisition and the donation of the property to reduce the tax base, although they will be obliged to include the gains in the IRPF, in case they have occurred. This decision of the Supreme Court invalidates the previous… Continue reading End of personal income tax compensation for capital losses derived from donations