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V0166-23 7 February 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pérdidas patrimoniales

Capital losses from share sales may be aggregated if no repurchase occurs within two months before or after

The taxpayer asks whether it is possible to include all capital losses from a period following successive purchases and sales of shares. The DGT rules that this is permissible provided that the disposal is final at the end of the period and no repurchase of identical securities takes place within the following two months.

The question raised

Cuestión planteada Si podría integrar en dicho periodo impositivo todas las pérdidas patrimoniales obtenidas.

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