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V3186-17 ·13 December 2017 ·consulta-vinculante Medium impact
Tax

Losses from share sales can be offset even if homogeneous securities are repurchased within the legal period

The taxpayer asks whether repurchasing listed shares within two months of their sale nullifies the right to offset capital losses. The DGT rules that the loss must be declared and quantified, but it will be integrated into the tax base as the remaining securities are transferred.

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2017-12-13PublishedPublished 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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