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A taxpayer has enquired whether currency exchange commissions and expenses incurred when trading US shares are deductible for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) has ruled that trading commissions are inherent expenses that affect the acquisition and disposal values, whereas portfolio maintenance costs are deductible as income from movable capital.
Cuestión planteada Si tales gastos son deducibles en la declaración de IRPF.
El valor de adquisición incluye los gastos y tributos inherentes a la compra, mientras que el valor de transmisión deduce los gastos inherentes a la venta. Las comisiones de compra y venta de acciones se consideran gastos inherentes que cumplen esta condición. Los gastos de mantenimiento de la cartera no computan para la ganancia o pérdida patrimonial, sino que son deducibles de los rendimientos del capital mobiliario. En operaciones en moneda extranjera, el cálculo de la ganancia o pérdida debe realizarse en la moneda de las acciones y luego convertirse a euros.
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