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V0177-22 ·4 February 2022 ·consulta-vinculante Medium impact
Tax

Capital losses cannot be recognised if homogeneous securities are repurchased within the legal timeframe

The taxpayer asks whether there is a specific period for repurchasing shares after selling them at a loss without losing the right to claim said loss. The DGT rules that the repurchase of homogeneous securities within certain timeframes prevents the immediate recognition of the loss.

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2022-02-04PublishedPublished 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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