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The taxpayer asks whether a capital loss from the sale of listed shares can be recognised if the two-month repurchase period is not met. The DGT rules that if homogeneous securities are acquired within that period, the loss is not recognised immediately.
Cuestión planteada El consultante plantea que si habiendo transmitido todas las acciones cotizadas que posee a 31 de diciembre incumple el plazo de dos meses previsto en el artículo 33.5.f) de la Ley del IRPF, puede computar la pérdida patrimonial generada.
Si se adquieren valores homogéneos dentro de los dos meses anteriores o posteriores a la transmisión de valores admitidos a negociación, la pérdida patrimonial no se computará. Dicha pérdida solo se integrará a medida que se transmitan los valores o participaciones que permanezcan en el patrimonio del contribuyente. La finalidad es evitar la integración de pérdidas mientras el patrimonio permanezca constante mediante la recompra de elementos similares.
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