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V0363-21 ·25 February 2021 ·consulta-vinculante Medium impact
Tax

Pending capital losses may be offset if securities transfers are definitive

A taxpayer inquired whether capital losses from previous years could be applied after selling shares in 2020 without repurchasing homogeneous securities. The DGT ruled that it is possible to offset them provided the transfers are definitive and no repurchases occur within the statutory periods.

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2021-02-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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