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A taxpayer inquired whether capital losses from share sales in 2020 could be recognised if no transactions occurred in 2021. The DGT ruled that if similar securities were acquired within two months before or after the disposal, the loss cannot be recognised immediately; instead, it must be recognised gradually as the remaining securities are disposed of.
Cuestión planteada Posibilidad de computar en 2020 las pérdidas patrimoniales obtenidas, teniendo en cuenta que no se ha producido ningún movimiento posterior durante 2021.
La transmisión de acciones constituye una pérdida patrimonial si el valor de transmisión es inferior al de adquisición. Sin embargo, según el artículo 33.5 de la LIRPF, no se computarán estas pérdidas si se han adquirido valores homogéneos en los dos meses anteriores o posteriores a la transmisión. Estas pérdidas solo podrán integrarse a medida que se transmitan los valores o participaciones que se consideran recompra. Para que una transmisión posterior permita integrar la pérdida, esta debe ser definitiva y no producir una nueva recompra en el plazo legal.
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