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A taxpayer has requested clarification on the treatment of losses and arbitration costs arising from a joint venture agreement (cuentas en participación). The Directorate General for Taxes (DGT) has ruled that such losses constitute negative returns on movable capital and that arbitration expenses are not deductible.
Cuestión planteada Tratamiento en el IRPF de la pérdida y de los gastos del procedimiento de arbitraje.
Los rendimientos de un contrato de cuentas en participación se califican como rendimientos del capital mobiliario. La pérdida de la aportación constituye un rendimiento negativo del capital mobiliario, imputable al periodo en que se pacte la liquidación. Los gastos de arbitraje no son deducibles por no estar contemplados en el listado de gastos para determinar el rendimiento neto del capital mobiliario.
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