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The applicant asks whether management fees for an investment fund portfolio are deductible for Personal Income Tax (IRPF) purposes or if they can be included in the cost basis for the transfer of the funds. The Directorate General for Taxes (DGT) rules that they are not deductible as administration expenses, nor as expenses inherent to the acquisition or transfer of the assets.
Cuestión planteada Si las referidas comisiones satisfechas a la entidad bancaria por la gestión de la cartera de fondos de inversión pueden ser deducidas en el Impuesto sobre la Renta de las Personas Físicas correspondiente a 2019 o procede computarlas en el ejercicio en que se realice una desinversión total o parcial en la cartera de fondos de inversión.
Las comisiones por gestión activa, que buscan la revalorización mediante la selección y ejecución de actos de disposición, no son gastos de administración y depósito de valores negociables. Tampoco se consideran gastos inherentes a la adquisición o transmisión de las participaciones, ya que son pagos periódicos vinculados a la valoración media y al incremento de valor de la cartera, independientemente de las operaciones realizadas. Por tanto, no son deducibles en el rendimiento del capital mobiliario ni computan para determinar ganancias o pérdidas patrimoniales.
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