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The consultant asks whether administration, custody and portfolio management expenses are deductible from capital gains. The DGT responds that only administration and deposit costs are deductible, excluding discretionary and individual management.
Cuestión planteada Si son gastos deducibles del capital mobiliario esos dos tipos de gastos.
Son deducibles los gastos de administración y depósito de valores negociables que repercutan las entidades habilitadas. No resultan deducibles las cuantías que supongan la contraprestación de una gestión discrecional e individualizada de carteras de inversión.
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