FIFO or LIFO when short-selling

Corola

Registered User
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I bought shares in 2020 through my employer's share purchase plan that are locked-in until 31 Dec 2025. They are on a company investment platform and I cannot sell them until 1 Jan 2026. If sold today I would realise a gain of €1,300.

If I opened a short position (sell) in the same shares on Degiro, and then closed that position (buy), does FIFO or LIFO apply to the sale?
 
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