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V0183-23 ·7 February 2023 ·consulta-vinculante Medium impact
Tax

Losses on share sales cannot be offset if homogeneous securities are repurchased within the statutory period

The taxpayer inquires about the application of the rule preventing the recognition of capital losses when homogeneous securities are acquired within a period close to the sale. The DGT explains the calculation procedure and clarifies that for shares not admitted to trading, the period is one year.

In 6 key points

How it affects those involved

This ruling clarifies the restrictions on tax-loss harvesting through the repurchase of similar assets, specifically defining the one-year timeframe for non-listed shares.

Lifecycle

2023-02-07PublishedPublished 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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