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A query was raised regarding the taxation under Personal Income Tax (IRPF) of profits obtained following the liquidation of a joint venture agreement. The Directorate General for Taxes (DGT) rules that these profits must be classified as income from movable capital.
Cuestión planteada Tributación en el IRPF.
En el contrato de cuentas en participación, las aportaciones del partícipe pasan a integrar el patrimonio del gestor. Al tratarse de una cesión a terceros de fondos propios para participar en operaciones mercantiles, los rendimientos obtenidos se califican como rendimientos del capital mobiliario según el artículo 25.2 de la Ley del IRPF.
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