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The taxpayer asks whether a loss on shares from 2022 (not disallowed due to the repurchase of homogeneous securities) can be offset against gains and losses in 2023. The DGT rules that, as no shares were repurchased, the 2022 loss is attributable to 2023 and can be offset against savings income for that tax year.
Cuestión planteada Compensación de la ganancia patrimonial obtenida en 2023 tanto con la pérdida patrimonial no computada en 2022 como con la derivada de la transmisión del inmueble en 2023.
Las pérdidas por transmisión de valores admitidos a negociación no se computan si se adquieren valores homogéneos en los dos meses anteriores o posteriores. Estas pérdidas se integran a medida que se transmitan los valores que permanecen en el patrimonio de forma definitiva. En este caso, al no haber adquirido más acciones, la pérdida de 2022 es imputable en 2023 y puede compensarse con la ganancia de acciones de 2023 y la pérdida del inmueble de 2023, todas ellas dentro de la base imponible del ahorro.
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