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V0457-22 10 March 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pérdidas patrimoniales

US shares not listed on official markets subject to one-year rule for capital losses

A query was raised regarding the applicable period for the transfer of US shares for the offsetting of losses and how shares are valued following a spin-off. The DGT determines that a one-year period applies and explains the treatment of acquisition values in spin-off scenarios.

The question raised

1) Whether the transfer of shares in the United States market would be subject to the 2-month period or the 1-year period, prior or subsequent to said transfer, for the purposes of the provisions of letters f) and g) of paragraph 5 of Article 33 of Law 35/2006.

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