8.3.5. Compensation rules in joint taxation

In joint taxation, capital losses incurred and not compensated by the taxpayers comprising the family unit in previous tax periods in which they have paid taxes individually will be offset, in accordance with the general tax rules.

For their part, capital losses determined in joint taxation will be offset exclusively, in the case of subsequent individual taxation, by those taxpayers to whom they correspond in accordance with the rules on individualization of income contained in the Law.