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The taxpayer asks whether capital losses from the sale of shares in 2020 can be recognised if there were no subsequent movements in 2021. The DGT explains that losses cannot be recognised if homogeneous securities are acquired within the two months preceding or following the sale.
Cuestión planteada Posibilidad de computar en 2020 las pérdidas patrimoniales obtenidas, teniendo en cuenta que no se ha producido ningún movimiento posterior durante 2021.
Las pérdidas patrimoniales 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 permanecen en el patrimonio y que se consideren recompra. Para que una transmisión permita integrar pérdidas anteriores, debe ser definitiva, es decir, que no se produzca una nueva recompra en los dos meses siguientes.
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