Skip to content
Back to index
V0089-26 20 January 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pérdidas patrimoniales

Losses from share sales cannot be claimed if homogenous shares are repurchased within legal period

The consultant asks whether losses from the sale of shares in a listed company can be claimed. The DGT responds that losses are not immediately recognised if homogenous shares are acquired within two months before or after the sale.

The question raised

Question posed: Whether the capital losses derived from the sale of those shares may be integrated into the 2025 Personal Income Tax return.

The DGT's ruling

Losses from the transfer of securities admitted to trading are not recognized if the taxpayer acquires homogeneous securities in the two months preceding or following the sale. In such cases, the loss shall only be integrated as the securities remaining in the assets are transferred. For the loss to be integrable, the transfers must be definitive and no repurchase must occur within the timeframes established by Law.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact