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V3109-17 30 November 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia o pérdida patrimonial

Inclusion in the general tax base of the loss resulting from the definitive transfer of repurchased securities

The taxpayer sold shares at a loss and repurchased them within less than two months, preventing the loss from being recorded in 2012. After a definitive sale of the shares in 2013, the Tax Agency ruled that the loss must be included in the general taxable base and explained the procedure for offsetting it.

The question raised

Question posed: Whether the proportional part of the losses obtained on December 21, 2012 (3,000 €) can be computed in the 2013 tax year within the savings tax base, for the purpose of offsetting them, if possible, against savings income over the following 4 years, in accordance with the regulations in force for said financial years.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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