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V0955-18 ·11 April 2018 ·consulta-vinculante Medium impact
Tax

Losses from share sales cannot be offset if homogeneous securities were repurchased within two months before or after

The taxpayer asks whether any of their share transfers in 2017 were considered definitive to allow for the offsetting of a loss incurred in May. The DGT rules that losses cannot be integrated if homogeneous securities have been repurchased within the two months preceding or following the sale.

In 6 key points

How it affects those involved

This ruling clarifies the restrictions on offsetting capital losses when a taxpayer engages in the repurchase of similar securities within a specific timeframe around the sale.

Lifecycle

2018-04-11PublishedPublished 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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