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The consultant asks whether losses from the sale of shares in a listed company can be recorded after making subsequent repurchases. The DGT responds that although repurchases prevent immediate recognition, losses can be recognised when the transfer of repurchased shares becomes definitive.
Question posed: To determine whether the capital loss obtained from the sale of the 7,060 shares in operations a), b), i), and j) may be imputed in the IRPF-23 tax return.
Losses from the transfer of securities admitted to trading are not recognized if homogeneous securities are acquired in the two months preceding or following the transfer. These losses may only be integrated as the securities considered a repurchase are transferred. For the loss to be deductible, the transfer of the repurchased securities must be definitive, meaning that no new repurchase occurs within the legally established timeframes.
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