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A query was raised regarding the tax treatment of financial compensation received by a buyer when securities are not delivered on the agreed date or when a corporate action is missed due to settlement failures. The DGT ruled that these amounts constitute capital gains rather than savings income.
Question posed: Tax treatment applicable to the aforementioned compensations.
In Personal Income Tax, compensations for cash settlement or for adjustments to corporate events due to failures in the delivery of securities are capital gains. As they do not arise from the transfer of an asset, they are integrated into the general taxable base. Their imputation is carried out in the tax period in which the compensation is received. In Corporate Income Tax, these compensations constitute accounting income that forms part of the taxable base.
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