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Heirs recovered funds from a share purchase that was judicially annulled. The Tax Agency has ruled that the return of capital does not constitute income, but the statutory interest received is taxable as a capital gain within the savings tax base.
Cuestión planteada Tributación en el IRPF.
La restitución de la cantidad suscrita en una OPV tras la anulación de la compraventa no constituye renta en el IRPF. Los intereses legales, al tener carácter indemnizatorio, deben tributar como ganancia patrimonial en la base imponible del ahorro. La cuantificación de dicha ganancia será el importe de los intereses percibidos. En cuanto al Impuesto sobre Sucesiones, la anulación es un hecho posterior al devengo y no afecta a la valoración de la herencia.
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