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V3373-20 17 November 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pérdida patrimonial

Loss of a spouse is not affected by the purchase of their securities if the assets are separate property

A taxpayer asks whether a capital loss resulting from the sale of his wife's shares can be included in his tax return after having purchased those same shares in less than two months. The DGT rules that the application of the rule on homogeneous securities depends on the ownership of the assets.

The question raised

When filing a joint tax return, it is asked whether the loss can be integrated into the Personal Income Tax (IRPF) return.

The DGT's ruling

Capital gains and losses are attributed to the person who holds the ultimate ownership of the assets, regardless of the formal ownership in bank records. If the shares belong to the community property regime, the rule of homogeneous securities applies to each spouse regarding their respective share. If the shares are separate property, the loss of one spouse is not affected by the purchase made by the other, even if they file joint tax returns.

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