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# How can capital losses and gains be offset ?

**Capital gains can be offset by capital losses of the same nature**, but only for transactions that took place within the same tax year. In any case, the final net income from capital sales cannot be negative.

**Non-allowed compensation:**

* Non-taxable losses (e.g., losses on securities held for more than 6 months and with less than 10% ownership) are not considered for tax purposes.
* Losses cannot be carried forward to future years (no loss carryforward allowed for individuals).

**Key points to remember:**

* The final net income from capital sales cannot be negative.
* Only taxable gains can be offset with taxable losses.
* There is no offsetting with other types of income (e.g., salaries, rental income, etc.).
* Non-taxable capital gains (e.g., securities held >6 months without significant shareholding) cannot generate tax or be used for compensation.