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V0279-25 ·13 March 2025 ·consulta-vinculante Medium impact
Tax

Losses from share sales can be recognised if subsequent repurchases are definitive

The consultant asks whether losses from the sale of shares in a listed company can be recorded after making subsequent repurchases. The DGT responds that although repurchases prevent immediate recognition, losses can be recognised when the transfer of repurchased shares becomes definitive.

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2025-03-13PublishedPublished 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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