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A taxpayer inquired about the impact of judicial nullity of preferred share contracts on the refund of interest received. The DGT indicates that taxpayers may request the rectification of tax returns to recover the tax paid on those interest payments.
Cuestión planteada Implicaciones fiscales en el Impuesto sobre la Renta de las Personas Físicas de la declaración de nulidad, respecto a la devolución de los intereses brutos de las participaciones preferentes.
Los intereses de participaciones preferentes deben declararse como rendimientos del capital mobiliario. Ante la nulidad judicial de los contratos, el contribuyente puede solicitar la rectificación de las autoliquidaciones y la devolución de ingresos indebidos. Según la disposición adicional cuadragésima cuarta de la Ley 35/2006, esta posibilidad de rectificación y devolución se mantiene incluso si el derecho a solicitarla hubiera prescrito.
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