The article discusses the tax benefit aimed at apartment owners, especially in light of changes in the real estate market, where price declines and a slowdown in sales have been recorded. Data shows that many investors sold apartments at a loss, but it is possible to offset these losses against gains from the sale of other assets, such as stocks. For example, if a person sold an apartment at a loss, they can utilize that loss to reduce the tax on gains from selling stocks in the same year. However, attention should be paid to several rules: sellers of a single apartment may lose the ability to offset if they automatically request an exemption from capital gains tax. Additionally, it is important to ensure accurate reporting of allowable expenses, such as purchase tax and attorney fees, to determine the recognized loss. In cases where receipts are missing, other evidence can be presented to support the expenses. Ultimately, understanding the offset options can save significant amounts in taxes.