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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 settlement date, or when an adjustment is received for a corporate action (such as dividends) due to a delivery delay. The DGT has determined that these amounts do not constitute income from capital, but rather capital gains.
Cuestión planteada Tratamiento fiscal aplicable a las referidas compensaciones.
En el IRPF, 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, al suponer una variación en el patrimonio que no constituye un rendimiento. Estas ganancias se integran en la base imponible general y no están sujetas a retención o ingreso a cuenta. En el Impuesto sobre Sociedades, constituyen ingresos contables que forman parte de la base imponible. Para no residentes, se consideran ganancias patrimoniales obtenidas en España.
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