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V1421-21 ·14 May 2021 ·consulta-vinculante Medium impact
Tax

Capital loss from the sale of shares may be computed if there was no repurchase of homogeneous securities

A taxpayer asks whether they can apply a capital loss resulting from the sale of shares in a listed company carried out in 2020. The DGT responds that, as no purchases of homogeneous securities were made in the two months preceding or following the sale, the loss is computable.

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2021-05-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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