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A query was raised regarding whether a two-month or a one-year period applies to US market shares to avoid the recognition of capital losses. The Directorate General for Taxes (DGT) has determined that the one-year period applies.
Cuestión planteada Si sería de aplicación el plazo de 2 meses o el plazo de 1 año, anterior o posterior a la transmisión, a efectos de lo establecido en las letras f) y g) del apartado 5 del artículo 33 de la Ley 35/2006.
Al tratarse de acciones que cotizan en un mercado de Estados Unidos, se aplica el artículo 33.5 letra g) de la LIRPF. El plazo para que no se produzca la recompra de valores homogéneos es de un año anterior o posterior a la transmisión. El objetivo es evitar que la pérdida se integre si el patrimonio permanece constante mediante la adquisición de elementos similares.
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