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A taxpayer has requested clarification on the taxation of funds received following a court ruling that annuls a share purchase. The DGT has determined that the restitution of capital does not constitute income, although interest and legal costs are subject to tax.
Cuestión planteada Tratamiento fiscal en el Impuesto sobre la Renta de las Personas Físicas de las cantidades percibidas por el consultante y de los gastos del abogado y procuradores.
La restitución del importe suscrito en una salida a Bolsa por nulidad de contrato no constituye renta en el IRPF. Los intereses legales recibidos, al tener carácter indemnizatorio, tributan como ganancia patrimonial integrada en la base imponible del ahorro. La cuantificación de dicha ganancia será el importe de los intereses percibidos.
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