Skip to main content
Practical manual for Income Tax 2021.

Capital gains or losses from previous years

Capital gains from previous years that, by applying the special criteria for temporary imputation, must be declared in the current year will be attributed in accordance with the individualization rules discussed above.

The offset of the negative net balance of capital gains and losses from 2017 to 2020 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 discussed.

  2. In joint taxation, the offset 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 offset exclusively, in the case of subsequent individual taxation, by those taxpayers to whom they correspond according to the rules on individualization of these incomes previously discussed.