11. Repurchase of assets that have caused losses computed in the declaration

Regulations: Art. 73.2 Regulation Personal Income Tax

In the cases provided for in article 33.5, letters e) and g) of the Personal Income Tax Law, when the taxpayer makes the acquisition of assets or homogeneous securities or shares not admitted to trading in any of the official secondary securities markets. defined in Directive 2014/65/ EU of the European Parliament and of the Council of 15 May 2014 on markets in financial instruments and amending Directive 2002/ 92/ EC and Directive 2011/61/ EU , after the end of the regulatory deadline for declaration of the tax period in which the patrimonial loss derived from the transfer, you must regularize your tax situation.

See, within Chapter 11, the treatment of property losses arising from transfers of property items when the same items are repurchased within a certain period or, in the case of transfer of securities or shares, when homogeneous values ​​or shares are acquired.

To do this, you must submit the corresponding complementary self-assessment within the period between the date on which the acquisition occurs and the end of the regulatory declaration period corresponding to the tax period in which the repurchase of the asset item is carried out.

Said self-assessment will generate late payment interest which, if applicable, will be settled by the Administration.

Note: If the complementary declaration responds to this circumstance, the taxpayer must mark with an "X" the box [121] of the "Complementary declaration" section of the declaration.