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A taxpayer inquired whether they could declare capital losses from the sale of shares in 2019. The DGT ruled that this is not permitted, as the purchase and sale of shares in the same company are considered the repurchase of homogeneous securities within prohibited periods.
Cuestión planteada Si puede integrar en la declaración del IRPF de 2019 las pérdidas patrimoniales derivada de la venta de esas acciones.
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