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V1760-23 ·19 June 2023 ·consulta-vinculante Medium impact
Tax

Capital losses from share sales are not deductible if homogeneous securities are repurchased within two months before or after

A taxpayer inquired whether certain capital losses from share sales in 2022 could be applied. The DGT ruled that the law prohibits accounting for these losses if homogeneous securities are acquired within the two months preceding or following the transfer.

In 6 key points

How it affects those involved

Investors must be aware of the two-month window surrounding share sales to avoid the non-deductibility of capital losses due to the repurchase of similar securities.

Lifecycle

2023-06-19PublishedPublished 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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