Skip to content
Back to index
V0896-23 18 April 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pérdidas patrimoniales

Losses from the sale of shares not admitted to trading on official markets are not recognized if they are repurchased within one year

A query is made regarding the period for purchasing homogeneous securities after selling shares of an American company so that the loss is not recognized. The DGT clarifies that, as they are not admitted to official markets pursuant to Directive 2004/39/EC, the one-year period applies.

The question raised

Question posed For the purposes of the provisions of Article 33.5 of the LIRPF, the period within which the purchase of homogeneous securities must be carried out so that the losses obtained are not recognized.

The DGT's ruling

For securities not admitted to trading on official secondary markets, losses are not recognized if homogeneous securities are acquired in the year preceding or following the transfer. These losses shall be integrated as the securities remaining in the taxpayer's assets are transferred. In this case, as they are shares from an American market, the one-year period applies.

Email
Contact