Skip to content
V1117-21 ·27 April 2021 ·consulta-vinculante Medium impact
Tax

Only partial capital losses from share sales may be recognised if securities are repurchased within two months before or after

A taxpayer enquired whether a capital loss from the sale of shares in 2020 could be applied, following the receipt of shares through a fully paid capital increase and the subsequent repurchase of shares in February 2021. The DGT ruled that the repurchase of shares within the two months following a sale prevents the recognition of the capital loss on those specific shares.

In 6 key points

Lifecycle

2021-04-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact