Skip to content
Back to index
V1274-23 12 May 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pérdida patrimonial

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

A taxpayer inquired whether certain losses from the sale of shares could be included in their 2022 Personal Income Tax (IRPF) return. The Directorate General for Taxes (DGT) ruled that such losses cannot be offset if homogeneous securities are acquired within a two-month period before or after the disposal.

The question raised

Whether any of the aforementioned capital losses may be accounted for in the Personal Income Tax (IRPF) for the 2022 tax period.

The DGT's ruling

Losses from the transfer of securities admitted to trading are not accounted for if homogeneous securities have been repurchased in the two months preceding or following the transfer. These losses may only be integrated as the securities remaining in the assets are definitively transferred. A transfer is not considered definitive if purchases of homogeneous securities are made again in the following two months.

Book your free first meeting