Capital gains or losses from previous years

Capital gains from previous years that, due to the application of the special temporal imputation criteria, must be declared in the current year will be attributed in accordance with the individualization rules previously discussed.

The compensation of the negative net balance of capital gains and losses from 2016 to 2019 will be carried out as follows:

1. In individual taxation , the compensation must be made by the taxpayer to whom it corresponds, in accordance with the individualization rules previously mentioned.
2. In joint taxation , the compensation must be made in the declaration, regardless of the member of the family unit to whom it corresponds.

The same concepts determined in joint taxation will be exclusively offset, in the case of subsequent individual taxation, by those taxpayers to whom they correspond in accordance with the rules on individualization of these incomes previously discussed.