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A taxpayer asked whether dividend payments to other investors under a participation agreement could be deducted as a transmission expense. The DGT states that the gain is fully attributed to the shareholder and that the transferred benefit is not an inherent transmission expense.
Cuestión planteada Determinación del importe de la ganancia patrimonial obtenida por la transmisión.
La ganancia patrimonial por la venta de acciones se imputa al contribuyente que sea titular de los bienes de los que provengan. El beneficio transferido a los partícipes de un contrato de cuentas en participación no puede considerarse como un gasto inherente a la transmisión o adquisición. La ganancia se determina con independencia del coste de la fuente de financiación utilizada por el transmitente.
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