8.3.5. Compensation rules in joint taxation

In joint taxation, the capital losses incurred and not compensated by the taxpayers who are members of the family unit in previous tax periods in which they have been taxed individually will be compensable, in accordance with the general tax rules.

For their part, capital losses determined in joint taxation will be compensated 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.