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A taxpayer inquired whether any of their share transfers in 2017 were considered final for the purpose of recognising capital losses. The DGT ruled that losses cannot be recognised if homogeneous securities have been repurchased within the two months preceding or following the transfer.
Cuestión planteada Si se ha producido en 2017 alguna transmisión definitiva, que le permita integrar las pérdidas patrimoniales obtenidas.
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