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A taxpayer has requested clarification on the tax treatment of quarterly payments received for holding shares following a tender offer for preferred shares. The Directorate General for Taxes (DGT) has ruled that these payments constitute income from movable capital and that any capital loss on the shares cannot be recognised without a change in ownership.
Cuestión planteada Tratamiento fiscal de los pagos diferidos trimestrales. Posibilidad de computar una pérdida patrimonial por las cuotas participativas en el Impuesto sobre la Renta de las Personas Físicas del ejercicio 2012.
Los pagos diferidos por el mantenimiento de la inversión se califican como rendimientos del capital mobiliario según el artículo 25.2 de la Ley 35/2006. Estos rendimientos deben imputarse en el período en que sean exigibles, es decir, al finalizar cada trimestre tras verificar el mantenimiento de las acciones. Respecto a las cuotas participativas, no se puede computar una pérdida patrimonial si no se ha producido una alteración en la composición del patrimonio del contribuyente.
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