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V0177-22 4 February 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pérdida patrimonial

Capital losses cannot be recognised if homogeneous securities are repurchased within the legal timeframe

The taxpayer asks whether there is a specific period for repurchasing shares after selling them at a loss without losing the right to claim said loss. The DGT rules that the repurchase of homogeneous securities within certain timeframes prevents the immediate recognition of the loss.

The question raised

Whether there exists any period during which those shares could not be repurchased in order to compute the capital loss in 2021.

The DGT's ruling

The transfer of securities admitted to trading shall not be computed as capital losses if homogeneous securities are acquired within the two months preceding or following the transfer. For securities not admitted to trading, the period is the preceding or following year. In these cases, the loss shall only be integrated as the securities remaining in the assets are transferred.

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