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The consultant asks whether the Bank of Spain's fee for transferring funds from Treasury bill amortisation is deductible. The DGT replies that this fee must be deducted from the repayment value to calculate the return obtained.
Question posed: Deductibility of the transfer commission in the taxation of Treasury bills.
Income from Treasury bills constitutes returns on movable capital. The transfer commission accrued in favor of the Bank of Spain shall reduce the redemption value when determining the return on movable capital generated in said amortization. This is due to the fact that ancillary acquisition and disposal expenses are computable for the quantification of the return if properly substantiated.
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