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A taxpayer entered into an agreement with a third party to share dividends, the settlement amount, and the proceeds from the sale of their shares. The DGT ruled that both income and capital gains are attributed to the legal owner of the shares and that payments made to the third party are not deductible expenses.
Cuestión planteada Tributación en el IRPF del consultante de la referida operación.
Los rendimientos del capital mobiliario y las ganancias o pérdidas patrimoniales se atribuyen a los contribuyentes que sean titulares de los elementos patrimoniales de los que proceden, según las normas de titularidad jurídica. Los pagos realizados al tercero por el acuerdo de cuentas en participación no son deducibles como gastos de administración y custodia de los dividendos. Asimismo, el beneficio transferido al tercero no puede considerarse gasto inherente a la transmisión ni adquisición de las participaciones.
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