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The taxpayer asks whether they can include in their 2021 tax return losses from share sales made in 2020, which could not be recognised due to the subsequent repurchase of homogeneous securities. The DGT rules that, as the taxpayer ceased to be a shareholder without making new purchases, the disposal is considered final, allowing the losses to be integrated into the 2021 tax year.
Cuestión planteada Pérdidas patrimoniales que puede computar en el IRPF del periodo impositivo 2021 por la transmisión de tales acciones.
Las pérdidas patrimoniales por la transmisión de valores admitidos a negociación no se computan si se adquieren valores homogéneos en los dos meses anteriores o posteriores. Estas pérdidas solo podrán integrarse a medida que se transmitan los valores que permanecen en el patrimonio. Si la transmisión de los valores recomprados es definitiva (no hay nuevas recompras en el plazo legal), las pérdidas no computadas anteriormente pueden integrarse en el periodo en que se produzca dicha transmisión definitiva.
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