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A taxpayer inquired whether the FIFO (First-In, First-Out) criterion should be applied to calculate capital gains from a sale of shares in 2021, following an error made in a previous 2015 tax return. The Directorate General of Taxes (DGT) responded that the FIFO method is mandatory under the law.
Cuestión planteada Si debe aplicar dicho criterio al calcular la ganancia patrimonial a integrar en su declaración de IRPF de 2021.
De acuerdo con el artículo 37.2 de la Ley 35/2006, cuando existan valores homogéneos, se considera que los transmitidos son aquellos que se adquirieron en primer lugar. Por tanto, el método FIFO debe aplicarse al calcular la ganancia o pérdida patrimonial, sin que sea posible excepcionar su aplicación por errores cometidos en declaraciones anteriores.
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