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The taxpayer inquires about how to offset a capital loss following the sale of shares and the subsequent repurchase of homogeneous securities. The DGT explains that while the loss must be declared in the year of the sale, it is integrated into the tax base progressively as the remaining securities held in the estate are sold.
Question posed: Whether said capital loss may be offset in subsequent years, and the method for doing so.
If homogeneous securities are acquired within two months (regulated markets) or one year (unregulated markets) following a disposal, the loss is not recognized immediately. The loss must be declared and quantified in the tax year of the change in assets, but its integration is carried out progressively as the securities remaining in the taxpayer's assets are disposed of. These gains and losses shall be offset against the savings tax base following the rules for offsetting negative balances.
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