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A taxpayer inquired about the tax treatment regarding the nullity of preferred shares, the refund of interest, and statutory interest. The Directorate General for Taxes (DGT) ruled that interest already paid can be recovered through a tax return amendment, and that statutory interest resulting from the nullity is taxed as capital gains.
Cuestión planteada 1. 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 los valores y a la cantidad recibida por la venta de las acciones, así como a la percepción de los intereses legales reconocidos por sentencia.
Los intereses de participaciones preferentes declaradas nulas pueden ser objeto de rectificación de autoliquidación para obtener la devolución de ingresos indebidos, incluso si el derecho ha prescrito. Los intereses legales por la nulidad y los de mora procesal tributan como ganancias patrimoniales. Los primeros se imputan al periodo en que la sentencia sea firme y los segundos cuando se cuantifiquen. Ambos se integran en la base imponible del ahorro. El pago de costas procesales constituye una ganancia patrimonial por su carácter restitutorio.
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