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V1613-25 ·15 September 2025 ·consulta-vinculante Medium impact
Tax

Losses from foreign exchange fluctuations governed by one-year period under LIRPF article 33.5(e)

The consultant asks whether foreign exchange variation losses are subject to the 2-month or 1-year period in article 33.5 of the LIRPF. The DGT confirms that article 33.5(e) applies, setting a one-year period for loss recovery.

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2025-09-15PublishedPublished 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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