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An investor enquired whether the amount received from FOGAIN following the intervention of their securities firm was subject to Personal Income Tax. The Directorate General for Taxes (DGT) ruled that such payment does not constitute income, but rather the settlement of a monetary credit right.
Cuestión planteada Incidencia en el Impuesto sobre la Renta de las Personas Físicas del importe satisfecho al consultante por el Fondo General de Garantía de Inversiones.
El pago realizado por el FOGAIN, tras subrogarse en los derechos del inversor, tiene como única consecuencia la extinción del derecho de crédito monetario del consultante. Por tanto, no constituye un hecho imponible del IRPF al no suponer la percepción de una renta. No obstante, las rentas obtenidas previamente por las inversiones o el cierre de posiciones siguen estando sujetas a tributación.
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