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The consultant asks when losses from 2025 share sales can be recognised, given share repurchases in the two months prior to sales. The DGT responds that 2025 losses cannot be carried forward to that year but can be carried forward to 2026 upon a definitive transfer of repurchased shares.
Cuestión planteada Posibilidad de computar en 2025 o 2026 las pérdidas patrimoniales obtenidas, teniendo en cuenta que no se ha producido ningún movimiento posterior durante 2026.
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 se integrarán a medida que se transmitan los valores que permanecen en el patrimonio. Para que la integración sea posible, la transmisión debe ser definitiva, es decir, no debe producirse una nueva recompra en el plazo de dos meses. En este caso, la venta de 770 acciones en 2026 permite integrar tanto la pérdida de esa venta como parte de las pérdidas de 2025.
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