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V2054-21 ·8 July 2021 ·consulta-vinculante Medium impact
Tax

Capital gains or losses from share sales are taxed at the time of the transaction

The inquirer asks how to report the purchase and sale of shares through foreign brokers in the Personal Income Tax (IRPF) without having withdrawn funds. The Directorate General for Taxes (DGT) responds that a gain or loss is generated at each transfer of securities, regardless of whether profits are withdrawn or the frequency of the transactions.

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2021-07-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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