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The tax treatment of financial compensation received by a buyer when securities are not delivered or when they fail to participate in a corporate action due to settlement failures has been reviewed. The DGT has determined that these amounts constitute capital gains for Income Tax purposes rather than savings income.
Cuestión planteada Tratamiento fiscal aplicable a las referidas compensaciones.
Las compensaciones por liquidación en efectivo o por ajustes de eventos corporativos debido a fallos en la entrega de valores se califican como ganancias patrimoniales en el IRPF. Al no proceder de la transmisión de un elemento patrimonial, se integran en la base imponible general. La imputación se realiza en el período impositivo en que se perciba la compensación. No están sujetas a retención o ingreso a cuenta.
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