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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.
Cuestión planteada Saber si en su declaración de IRPF-23 puede imputar la pérdida patrimonial obtenida en la venta de las 7.060 acciones de las operaciones a), b), i) y j).
Las pérdidas por transmisión de valores admitidos a negociación no se computan si se adquieren valores homogéneos en los dos meses anteriores o posteriores. Estas pérdidas solo podrán integrarse a medida que se transmitan los valores que se consideran recompra. Para que la pérdida pueda imputarse, la transmisión de los valores recomprados debe ser definitiva, es decir, que no se produzca una nueva recompra en los plazos legales establecidos.
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