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The consultant asks whether a capital loss can be recognised when selling Telefónica shares to buy Repsol shares. The DGT responds that the loss is allowable provided the homogeneity exception is not met.
Cuestión planteada Si podría computar la posible pérdida patrimonial obtenida con la venta de acciones de Telefónica.
La transmisión de acciones constituye una ganancia o pérdida patrimonial por la diferencia entre el valor de adquisición y el de transmisión. No se computarán como pérdidas las derivadas de transmisiones de valores admitidos a negociación cuando se hayan adquirido valores homogéneos en los dos meses anteriores o posteriores. Dado que las acciones de Telefónica y Repsol no son valores homogéneos, la pérdida obtenida por la venta de Telefónica debe computarse en el ejercicio de la transmisión.
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