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The inquirer asks about the tax implications following the judicial annulment of preferred shares. The DGT explains how to treat the refund of interest, capital gains arising from statutory and compensatory interest, and the treatment of legal costs.
Cuestión planteada Implicaciones fiscales en el Impuesto sobre la Renta de las Personas Físicas de la declaración de nulidad.
Los intereses percibidos por 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 e indemnizatorios por la nulidad tributan como ganancias patrimoniales e integran la base imponible del ahorro. Los intereses de mora procesal también son ganancias patrimoniales. El cobro de las costas procesales constituye una ganancia patrimonial por su carácter restitutorio.
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