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The taxpayer asks whether they can declare capital losses from the sale of shares in a listed company. The DGT rules that if homogeneous securities are acquired within the two months preceding or following the sale, the loss cannot be recognised immediately, but must instead be recognised as the repurchased securities are subsequently transferred.
Cuestión planteada Si puede integrar en la declaración del IRPF de 2020 las pérdidas patrimoniales derivada de la venta de esas acciones.
La transmisión de acciones constituye una ganancia o pérdida patrimonial. No obstante, según el artículo 33.5 de la LIRPF, no se computarán como pérdidas las derivadas de transmisiones de valores admitidos a negociación cuando se hayan adquirido valores homogéneos en los dos meses anteriores o posteriores. Estas pérdidas solo podrán integrarse a medida que se transmitan los valores o participaciones que permanezcan en el patrimonio del contribuyente. Para que una transmisión posterior permita integrar la pérdida, esta debe ser definitiva, es decir, no debe producirse una nueva recompra en el plazo legal.
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