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The consultant asks whether a capital loss can be recognised on shares acquired in 2006 that do not trade or have been sold. The DGT replies that such a loss cannot be recognised unless there is a change in the composition of assets.
Question posed: Possibility of computing a capital loss for the purposes of Personal Income Tax.
Pursuant to Article 33.1 of Law 35/2006, capital gains and losses are variations in the value of assets that manifest by reason of any alteration in their composition. Therefore, a capital loss cannot be computed as long as no alteration in the composition of the taxpayer's assets occurs.
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