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The taxpayer asks whether the expenses derived from transferring their stock portfolio from one financial institution to another are deductible for Personal Income Tax (IRPF) purposes. The DGT responds that these expenses are not considered expenses for the administration and custody of negotiable securities.
Question posed: Whether the expenses incurred by the taxpayer as a consequence of transferring their stock portfolio from one financial institution to another are considered deductible expenses from income from movable capital.
Expenses for the transfer of a stock portfolio from one financial institution to another cannot be categorized under the concept of expenses for the administration and custody of negotiable securities. Therefore, they are not deductible from income from movable capital pursuant to Article 26.1.a) of Law 35/2006.
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