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The taxpayer asks whether the custody of precious metals can be deducted as an administration and deposit expense. The DGT responds that it cannot, as precious metals are not negotiable assets.
Cuestión planteada Si la custodia de metales preciosos se equipara a la de acciones o fondos de inversión a efectos de la deducibilidad de los gastos de administración y depósito de valores negociables en el Impuesto sobre la Renta de las Personas Físicas.
Los gastos de administración y depósito de valores negociables son deducibles siempre que no supongan una gestión discrecional o individualizada. Sin embargo, los metales preciosos no constituyen valores negociables, por lo que sus gastos de custodia no son deducibles.
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