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V1406-23 ·25 May 2023 ·consulta-vinculante Medium impact
Tax

Total loss from share sales cannot be recognised if homogeneous securities are repurchased

The taxpayer asks whether they can apply the loss from the sale of 15,000 shares to their 2022 Personal Income Tax (IRPF) return. The Directorate General for Taxes (DGT) rules that, because 10,000 shares were repurchased within the following two months, that portion of the loss cannot be recognised at that time.

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2023-05-25PublishedPublished 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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