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The taxpayer seeks clarification on applying the rule that prevents the recognition of capital losses when similar securities are acquired shortly after a sale. The DGT clarifies the two-stage procedure used to determine when a repurchase has occurred and when such losses may be imputed.
Question posed: Clarification regarding the procedure for the application of the provisions of Article 33.5.f) of the Personal Income Tax Law.
Losses from the transfer of securities admitted to trading are not recognized if homogeneous securities are acquired in the two months preceding or following the transfer. The procedure requires identifying whether a repurchase exists based on the share balance following the transfer and whether subsequent purchases are definitive (without a new repurchase within two months). The unrecognized losses shall be integrated as the securities remaining in the assets are transferred.
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