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V3590-20 ·17 December 2020 ·consulta-vinculante Medium impact
Tax

Loss from the sale of shares may be computed if homogeneous securities have not been acquired within the legal period

The taxpayer asks whether they can declare a capital loss for selling shares of a listed company after receiving shares through a fully bonus issue. The DGT responds that the loss is computable provided that homogeneous securities have not been acquired in the two months preceding or following the sale.

In 6 key points

Lifecycle

2020-12-17PublishedPublished 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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