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The taxpayer enquires about the tax treatment of compensation received under an agreement regarding preferred shares and whether legal costs can be accounted for as capital losses. The DGT explains that taxpayers may opt for special rules for the quantification of income and that legal costs do not constitute capital losses.
Cuestión planteada 1. Tratamiento fiscal de estas operaciones en el Impuesto sobre la Renta de las Personas Físicas.
Los contribuyentes que reciban compensaciones por acuerdos sobre participaciones preferentes pueden optar por las reglas generales o por el tratamiento especial de la disposición adicional cuadragésima cuarta de la Ley 35/2006. Bajo este régimen especial, la recompra, suscripción o canje no tiene efectos tributarios, y la compensación percibida genera un rendimiento del capital mobiliario calculado como la diferencia entre la compensación (incrementada por transmisiones previas) y la inversión inicial. Por otro lado, los gastos judiciales no pueden computarse como pérdidas patrimoniales por considerarse renta al consumo.
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