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V2995-20 ·5 October 2020 ·consulta-vinculante Medium impact
Tax

No capital loss to be recognised if homogeneous securities are repurchased within two months

The taxpayer asks whether a capital loss from the sale of listed shares can be recognised if the two-month repurchase period is not met. The DGT rules that if homogeneous securities are acquired within that period, the loss is not recognised immediately.

In 5 key points

Lifecycle

2020-10-05PublishedPublished 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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