Well, exactly that. No one likes or wants to lose money, but some losses can lower your taxes, is overly simplified. But of course it is more complicated than that. For instance, making a profit on the building allows more expenses to be written off. You can't "move" money around, without having it count as being drawn. Very hard to do. Now if you have capital losses to declare you will need to make a profit to use it. Profit, in the end, is always good!