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The consultant sold shares at a loss in 2022 and repurchased them within the next two months, delaying the loss. The question is whether the loss can be offset in 2025 upon selling the repurchased shares.
Question posed: Whether the capital loss not integrated in 2022 may be integrated into the 2025 Personal Income Tax (IRPF).
Losses from the transfer of securities admitted to trading are not recognized if homogeneous securities are acquired in the two months preceding or following the transfer. These losses shall be integrated as the securities remaining in the assets are transferred. For the 2022 loss to be integrated in 2025, the sale in August 2025 must be definitive; that is, no repurchase of those securities may occur in the two months preceding or following said transfer.
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