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V0896-23 ·18 April 2023 ·consulta-vinculante Medium impact
Tax

Losses from the sale of shares not admitted to trading on official markets are not recognized if they are repurchased within one year

A query is made regarding the period for purchasing homogeneous securities after selling shares of an American company so that the loss is not recognized. The DGT clarifies that, as they are not admitted to official markets pursuant to Directive 2004/39/EC, the one-year period applies.

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2023-04-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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