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The taxpayer asks whether they can apply the loss from the sale of 15,000 shares to their 2022 Personal Income Tax (IRPF) return. The Directorate General for Taxes (DGT) rules that, because 10,000 shares were repurchased within the following two months, that portion of the loss cannot be recognised at that time.
Cuestión planteada Si puede computar en el IRPF del periodo impositivo 2022 la pérdida patrimonial producida por la venta de 15.000 acciones el 8 de marzo de 2022.
La transmisión de acciones constituye una ganancia o pérdida patrimonial. Sin embargo, el artículo 33.5.f) de la LIRPF impide computar pérdidas si se adquieren valores homogéneos en los dos meses anteriores o posteriores a la transmisión. Las pérdidas no computadas se integrarán a medida que se transmitan los valores que permanecen en el patrimonio. En este caso, la pérdida de 10.000 acciones no es imputable por la recompra realizada.
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