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V0842-21 9 April 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pérdida patrimonial

Capital losses cannot be recognised if homogeneous securities are repurchased within two months before or after the sale

A taxpayer inquired whether they could claim a capital loss from the sale of shares in a listed company. The DGT ruled that the law prohibits the recognition of such losses if homogeneous securities have been acquired within the two months preceding or following the transaction.

The question raised

Question posed: Possibility of accounting for the capital loss obtained.

The DGT's ruling

The transfer of securities admitted to trading on secondary markets constitutes a capital gain or loss. Losses derived from the transfer of homogeneous securities acquired within the two months preceding or following the transfer shall not be accounted for. These losses may only be integrated as the securities considered to be repurchased are transferred. For integration to be possible, subsequent transfers must be definitive; that is, no new repurchase must occur within the legal period.

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