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A taxpayer has inquired about how to declare the restitution of capital and interest following the judicial annulment of preferred shares. The DGT indicates that the 2013 tax return must be amended and that the legal interest received is considered a capital gain.
Cuestión planteada Implicaciones fiscales en el Impuesto sobre la Renta de las Personas Físicas de la declaración de nulidad, respecto a la restitución de la cantidad invertida y a la percepción de los intereses legales sobre dicha cantidad.
La nulidad de la operación obliga a presentar una autoliquidación complementaria del ejercicio en que se generaron las rentas negativas. Los intereses legales recibidos por la sentencia, al tener carácter indemnizatorio, tributan como ganancias patrimoniales y no como rendimientos del capital mobiliario. Estos deben imputarse al período impositivo en que la sentencia adquiera firmeza e integrarse en la base imponible del ahorro.
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