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A taxpayer inquired whether the performance fee paid for the management of an investment fund portfolio could be deducted as an administration and custody expense or as a transaction expense. The DGT ruled that it is not deductible under either category.
Cuestión planteada Si la comisión de éxito pagada por el consultante a la entidad financiera procede considerarla como gasto de administración y custodia de valores o procede computarla para determinar el resultado en la transmisión de las participaciones en los fondos de inversión.
La comisión de éxito no es un gasto de administración y depósito de valores porque remunera una gestión discrecional y activa de la cartera, lo cual está expresamente excluido por el artículo 26.1.a de la Ley 35/2006. Asimismo, no puede computarse para determinar la ganancia o pérdida patrimonial en la transmisión de las participaciones, ya que no tiene un nexo claro y preciso con la operación de adquisición o transmisión, sino que es un gasto general vinculado al incremento anual del valor de la cartera.
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