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A fund management company has requested a ruling on the tax classification of amounts distributed to investors following the recovery of part of a failed investment in an Irish sub-fund. The Directorate General for Taxes (DGT) has ruled that these amounts constitute investment income for individuals and computable income for companies.
Cuestión planteada Calificación tributaria de las cantidades que, conforme a lo señalado en la descripción de hechos, perciban las personas físicas o jurídicas que sean residentes a efectos fiscales en España de las instituciones de inversión colectiva gestionadas por la consultante, y si existe o no obligación de practicar retención sobre tales distribuciones.
Las distribuciones derivadas de la recuperación de inversiones que fueron valoradas a cero en 2008 constituyen rendimientos del capital mobiliario por participación en fondos propios (art. 25.1 LIRPF). Para las personas físicas, se imputan al periodo en que sean exigibles y están sujetas a retención. Para las sociedades, se integran en la base imponible como ingresos computables. En caso de fallecimiento del titular, la renta se imputa al último periodo del causante y el importe constituye hecho imponible del Impuesto sobre Sucesiones y Donaciones para los sucesores.
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