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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.
Cuestión planteada Si puede integrar en el IRPF de 2025 la pérdida patrimonial no integrada en 2022.
Las pérdidas por recompra de valores homogéneos se integran a medida que se transmitan los valores que permanecen en el patrimonio. Para que la transmisión de agosto de 2025 permita integrar la pérdida de 2022, dicha venta debe ser definitiva, es decir, no debe producirse una nueva recompra de esos valores en los dos meses anteriores o posteriores a la venta de 2025.
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