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V0089-26 ·20 January 2026 ·consulta-vinculante Medium impact
Tax

Losses from share sales cannot be claimed if homogenous shares are repurchased within legal period

The consultant asks whether losses from the sale of shares in a listed company can be claimed. The DGT responds that losses are not immediately recognised if homogenous shares are acquired within two months before or after the sale.

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2026-01-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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