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

Regulations: Art. 73.2 Regulation Income Tax

Remember: In those cases where the situation that motivates the regularization affects tax periods prior to 2024, consult the practical manual corresponding to the aforementioned tax period.

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 capital losses arising from transfers of assets when the same assets are repurchased within a certain period or, in the case of transfers of securities or shares, when homogeneous securities or shares are acquired.

To do so, you must file the corresponding corrective self-assessment for the 2024 tax year within the period between the date of the acquisition and the end of the statutory declaration period for the tax period in which the asset was repurchased.

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

Note: If the corrective declaration for the year 2024 responds to this circumstance, the taxpayer must mark with an "X" box [121] in the "Corrective self-assessment" section of the declaration.