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The taxpayer asks whether losses from the sale of shares can be accounted for in the 2021 Personal Income Tax (IRPF) return. The Directorate General for Taxes (DGT) rules that losses resulting from repurchases within the two months preceding or following the sale are not recognised immediately, but rather as the securities are definitively transferred.
Cuestión planteada Si puede computar en el IRPF del periodo impositivo 2021 alguna de las pérdidas patrimoniales citadas.
Las pérdidas 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 se integrarán a medida que se transmitan los valores que permanecen en el patrimonio. Para que la pérdida se integre, la transmisión debe ser definitiva, es decir, no debe producirse una nueva recompra en los dos meses siguientes. En caso de valores homogéneos, se considera que se transmiten primero los adquiridos con anterioridad.
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