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V1754-20 ·3 June 2020 ·consulta-vinculante Medium impact
Tax

Capital losses from share sales cannot be offset if homogeneous securities are repurchased within the statutory period

A taxpayer inquired whether they could declare capital losses from the sale of shares in two companies in 2019. The DGT ruled that this is not permitted because the taxpayer repurchased homogeneous securities within the two-month period established by law.

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2020-06-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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