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A query is made regarding the tax classification of the results of a joint account contract and the obligation to withhold tax. The DGT determines that these results are financial income or expenses and that the manager must apply withholding tax on the income paid to the participant.
Question raised
Positive or negative results derived from a joint account contract are fiscally assimilated to financial income or expenses. Therefore, they must be included in the limitation on the deductibility of financial expenses under Article 16 of the LIS. Furthermore, as this constitutes a transfer of equity, the manager must apply withholding tax on the income paid to the non-managing participant.
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