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A query is made regarding how to integrate capital losses from the transfer of shares when homogeneous securities are acquired within two months or in the year preceding or following the sale. The DGT explains that these losses are not computed immediately, but are instead integrated as the securities remaining in the assets are transferred.
Question posed: Method for integrating capital losses derived from the transfer of shares in Personal Income Tax when homogeneous securities are acquired within two months or in the year preceding or following said transfer.
When homogeneous securities are acquired in the two months preceding or following (securities admitted to trading) or in the year preceding or following (securities not admitted), the losses are not computed immediately. These losses must be declared and quantified in the fiscal year of the change in assets, but shall be integrated for settlement purposes as the securities remaining in the taxpayer's assets are transferred. The objective is to prevent the integration of losses while the assets remain constant through the repurchase of similar elements.
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