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V2778-20 ·10 September 2020 ·consulta-vinculante Medium impact
Tax

Losses on sale of securities cannot be recognised if homogeneous assets are repurchased within two months

A query was raised regarding the procedure for applying limitations on capital losses due to the repurchase of securities admitted to trading. The DGT clarifies that if homogeneous securities are acquired within the two months preceding or following the sale, the loss is not recognised at that time, but rather as the repurchased securities are subsequently transferred.

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2020-09-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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