FIFO, capital gains and loss carryforward
How Cuéntamo prepares your investments for the IRPF return
FIFO: First In, First Out
Spanish tax law mandates capital gains computation in chronological order: oldest units leave the position first. Cuéntamo keeps an internal lot ledger (one entry per buy) and consumes FIFO at every sell. The result lands in each sell's Realized gain field.
Loss carryforward (4 years)
If a year ends with a loss, you can offset that amount against gains in the next 4 fiscal years. The Tax tab shows that running carry and applies it automatically to the active year. The exported CSV already reflects the offset, ready for modelo 100.
Wash-sale rule
If you sell at a loss and buy back the same instrument within 2 months, Hacienda disallows that loss. Cuéntamo detects the situation when saving the sell and surfaces a warning, but doesn't block the entry — fiscal control stays with you.
Capital income
Cashed dividends (with their 19 % withholding) and the net yield from fixed-income products matured during the year are aggregated under Capital income. The withholding already collected is subtracted from the IRPF cuota: you only declare the gross amount.