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V1267-22 ·6 June 2022 ·consulta-vinculante Medium impact
Tax

Losses from share sales in 2021 may be deductible if the disposal of homogeneous securities is final

The taxpayer asks whether they can include in their 2021 tax return losses from share sales made in 2020, which could not be recognised due to the subsequent repurchase of homogeneous securities. The DGT rules that, as the taxpayer ceased to be a shareholder without making new purchases, the disposal is considered final, allowing the losses to be integrated into the 2021 tax year.

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2022-06-06PublishedPublished 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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