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A taxpayer asks whether they can apply a capital loss resulting from the sale of shares in a listed company carried out in 2020. The DGT responds that, as no purchases of homogeneous securities were made in the two months preceding or following the sale, the loss is computable.
Question posed: Whether the aforementioned capital loss may be computed in the Personal Income Tax (IRPF) for the 2020 tax period.
The transfer of shares constitutes a capital gain or loss by altering the composition of the assets. Pursuant to Article 33.5, letter f) of the LIRPF, losses derived from the transfer of securities admitted to trading shall not be computed if homogeneous securities were acquired in the two months preceding or following the sale. As there was no repurchase of shares within the indicated periods, the entirety of the capital loss may be imputed in the tax period.
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