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A taxpayer enquired as to when a capital loss could be recognised following the sale of shares repurchased within less than two months. The DGT ruled that the loss is not recognised until the shares remaining in the estate are definitively transferred.
Cuestión planteada Cuándo podrá integrar la pérdida patrimonial derivada de la transmisión de acciones en el Impuesto sobre la Renta de las Personas Físicas.
Si se adquieren valores homogéneos en los dos meses anteriores o posteriores a una transmisión, la pérdida no se computa de inmediato según el artículo 33.5.f) de la LIRPF. Dicha pérdida se integrará a medida que se transmitan los valores que permanecen en el patrimonio. Para que la integración sea posible, las transmisiones deben ser definitivas, lo que implica que no debe producirse una nueva recompra en el plazo de dos meses.
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