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The consultant asks about the tax treatment of the amount invested in a participation account contract to obtain a tobacco licence. The DGT responds that amounts received and the settlement of the contract's result are classified as returns from movable capital.
Cuestión planteada Tratamiento en el IRPF del importe invertido cuando expire la licencia.
Las aportaciones del partícipe pasan a ser titularidad del gestor, por lo que la cesión de fondos constituye una cesión a terceros de capitales propios. Los rendimientos obtenidos se califican como rendimientos del capital mobiliario según el artículo 25.2 de la Ley 35/2006. El resultado del contrato será un rendimiento positivo o negativo determinado por la diferencia entre las cantidades percibidas al finalizar el contrato y las aportaciones realizadas.
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