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The consultant asks whether quarterly management and annual portfolio revaluation fees are deductible in income tax. The DGT responds that these fees are not deductible as administration expenses or as expenses inherent to the transfer of securities.
Cuestión planteada Si las referidas cantidades satisfechas a la entidad bancaria por la gestión y revalorización de la cartera pueden ser objeto de deducción en el Impuesto sobre la Renta de las Personas Físicas o computarse para determinar la renta que se obtenga al efectuar la desinversión.
Las comisiones por gestión activa para revalorizar la cartera no son gastos de administración y depósito de valores negociables, ya que no constituyen una mera administración estática o de depósito mercantil. Tampoco son deducibles como gastos inherentes a la adquisición o transmisión de valores, pues son pagos periódicos vinculados a la valoración de la cartera y no tienen un nexo claro y preciso con las operaciones de reembolso o transmisión. Por tanto, no pueden deducirse del rendimiento del capital mobiliario ni computarse para determinar la ganancia o pérdida patrimonial.
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