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A taxpayer inquired whether the reimbursement fee deducted by a management company during an investment fund transfer can be deducted from their Personal Income Tax (IRPF) return. The Directorate General for Taxes (DGT) ruled that no deduction is applicable because the fee already reduces the amount allocated to the new investment.
Cuestión planteada Si la comisión de reembolso descontada por la entidad gestora al realizarse el traspaso puede ser deducida o desgravada en la declaración del Impuesto sobre la Renta de las Personas Físicas del consultante correspondiente a 2018.
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