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The consultant asks whether foreign exchange variation losses are subject to the 2-month or 1-year period in article 33.5 of the LIRPF. The DGT confirms that article 33.5(e) applies, setting a one-year period for loss recovery.
Cuestión planteada En el supuesto de pérdidas sufridas por la variación en el tipo de cambio, conocer si es aplicable el artículo 33.5 de la Ley 35/2006, del Impuesto sobre la Renta de las Personas Físicas y qué plazo (2 meses o 1 año).
Las pérdidas patrimoniales por diferencias de cambio en la conversión de divisas a euros se rigen por lo dispuesto en la letra e) del artículo 33.5 de la LIRPF. Por tanto, no se aplican los plazos de las letras f) o g) relativos a valores o participaciones. La pérdida no se computará si el transmitente vuelve a adquirir elementos patrimoniales dentro del año siguiente a la transmisión.
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