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The inquirer asks about the tax implications following the judicial annulment of preferred shares. The DGT explains how to rectify tax returns for interest already paid and how the resulting statutory and compensatory interest are taxed.
Cuestión planteada Implicaciones fiscales en el Impuesto sobre la Renta de las Personas Físicas de la declaración de nulidad.
Los intereses de participaciones preferentes declaradas nulas pueden solicitarse mediante rectificación de autoliquidación, incluso si el derecho a devolución ha prescrito. Los intereses legales por la nulidad tributan como ganancias patrimoniales integradas en la base imponible del ahorro, imputándose al periodo en que la sentencia sea firme. Los intereses de mora procesal también son ganancias patrimoniales, pero su imputación ocurre cuando se cuantifican y acuerda su abono. El pago de costas procesales constituye una ganancia patrimonial por su carácter restitutorio.
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