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V0624-24 ·11 April 2024 ·consulta-vinculante Medium impact
Tax

Losses on share sales are not recognised if homogeneous securities are acquired within two months

A query was raised regarding whether the two-month period stipulated in Article 33.5.f) of the Personal Income Tax Law (LIRPF) applies to the total sale of shares. The Directorate General for Taxes (DGT) ruled that if homogeneous securities are acquired within this timeframe, the loss is not immediately recognised for tax purposes.

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2024-04-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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