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V0248-18 ·1 February 2018 ·consulta-vinculante Medium impact
Tax

Capital losses cannot be offset if homogeneous securities were repurchased in the two months before or after

The taxpayer inquired whether any of their share transfers in 2017 were considered definitive, allowing for the offsetting of a capital loss incurred in February. The DGT ruled that, because repurchases of homogeneous securities occurred within the statutory periods, no definitive transfers took place that would permit the recognition of said loss.

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2018-02-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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