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V0457-22 ·10 March 2022 ·consulta-vinculante Medium impact
Tax

US shares not listed on official markets subject to one-year rule for capital losses

A query was raised regarding the applicable period for the transfer of US shares for the offsetting of losses and how shares are valued following a spin-off. The DGT determines that a one-year period applies and explains the treatment of acquisition values in spin-off scenarios.

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2022-03-10PublishedPublished 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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