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V0515-16 ·9 February 2016 ·consulta-vinculante Medium impact
Tax

One-year period applies to avoid tax losses on the repurchase of securities not admitted to trading

A query was raised regarding whether a two-month or a one-year period applies to US market shares to avoid the recognition of capital losses. The Directorate General for Taxes (DGT) has determined that the one-year period applies.

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2016-02-09PublishedPublished 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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