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V1403-21 ·13 May 2021 ·consulta-vinculante Medium impact
Tax

Losses on share sales cannot be offset if similar securities are repurchased within two months

The taxpayer seeks clarification on applying the rule that prevents the recognition of capital losses when similar securities are acquired shortly after a sale. The DGT clarifies the two-stage procedure used to determine when a repurchase has occurred and when such losses may be imputed.

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2021-05-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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