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The consultant asks whether certain capital losses from share sales in 2025 can be deducted. The DGT responds that only the loss from the first sale is deductible, as the second sale was followed by a repurchase of like shares within the legal period.
Cuestión planteada Teniendo en cuenta que a 1 de enero de 2025 no tenía acciones de esta sociedad y que estas son las únicas operaciones realizadas en 2025, se pregunta si puede computar en el IRPF del periodo impositivo 2025 alguna de las pérdidas patrimoniales citadas.
No se computarán como pérdidas patrimoniales las derivadas de transmisiones de valores admitidos a negociación cuando se adquieran valores homogéneos en los dos meses anteriores o posteriores. Las pérdidas no imputables se integrarán a medida que se transmitan los valores que permanecen en el patrimonio. En el caso concreto, la venta de agosto de 2025 es imputable porque no hubo recompra posterior y la compra inicial no califica como recompra. Sin embargo, la venta de septiembre de 2025 no es imputable en 2025 por existir una recompra en noviembre.
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