dmertz
Level 15

Investors & landlords

It's not clear what you are referring to as a capital asset.  If you are talking about shares of a stock or security, yes, this is a wash sale.  A wash sale occurs if you sell the shares at a loss within 30 days (before or after) of purchasing substantially identical shares.  In this case, shares identical to those sold were purchased less than 30 days earlier.

If you actually buy some quantity of a physical asset and sell half of them at a loss, I don't think that that would be a stock or security subject to the wash-sale rule.

Section 1091, Loss from wash sales of stock or securities:  https://www.law.cornell.edu/uscode/text/26/1091