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V2481-20 ·21 July 2020 ·consulta-vinculante Medium impact
Tax

Losses from share sales cannot be offset if homogeneous securities are repurchased within two months

The taxpayer asks whether they can declare capital losses from the sale of shares in a listed company. The DGT rules that if homogeneous securities are acquired within the two months preceding or following the sale, the loss cannot be recognised immediately, but must instead be recognised as the repurchased securities are subsequently transferred.

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Lifecycle

2020-07-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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