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V2861-20 ·22 September 2020 ·consulta-vinculante Medium impact
Tax

Losses from non-computable securities transfers are integrated upon the transfer of repurchased securities

The taxpayer inquires when they can account for a capital loss that could not be declared due to the repurchase of homogeneous securities within the legal timeframe. The Directorate General for Taxes (DGT) responds that these losses shall be integrated as the securities remaining in the estate are transferred.

In 6 key points

How it affects those involved

This ruling clarifies the timing for the tax integration of capital losses that were previously deferred due to the repurchase of homogeneous securities, ensuring taxpayers can eventually offset these losses through subsequent transfers.

Lifecycle

2020-09-22PublishedPublished 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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