General Rule
Each spouse is an independent tax unit in Israel. One spouse's loss cannot be offset against the other spouse's income. Each spouse reports and offsets their own gains and losses separately.
Exception
In a genuinely joint business, the loss is shared between spouses in proportion to their ownership interests. Each spouse's share of the loss follows the normal offset rules.
Important Note: The information on this website is for general informational purposes only and does not constitute professional tax advice. Consult a qualified tax advisor before making financial decisions.