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The taxpayer asks whether they can include in their 2018 Personal Income Tax (IRPF) return capital losses from the sale of shares in 2017 that were not previously reported. The Directorate General for Taxes (DGT) rules that these losses can only be integrated as the securities deemed to be repurchased are transferred and provided that such transfer is final.
Cuestión planteada Si puede integrar en la declaración del IRPF de 2018 las pérdidas patrimoniales no computadas en 2017.
Las pérdidas patrimoniales no computadas por la adquisición de valores homogéneos en los dos meses anteriores o posteriores a la transmisión se integrarán a medida que se transmitan los valores que permanecen en el patrimonio. Para que la pérdida pueda computarse, la transmisión debe ser definitiva, lo que implica que no se produzca una recompra de valores en los dos meses anteriores o posteriores a la venta. En caso de existir recompra, no se podrá integrar la pérdida en ese momento.
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