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A taxpayer has enquired about the tax treatment following the annulment of preferred shares and subordinated debt contracts. The DGT explains how to recover tax paid on voided interest and how new statutory and compensatory interest must be taxed.
Cuestión planteada Implicaciones fiscales en el Impuesto sobre la Renta de las Personas Físicas.
Los intereses de participaciones preferentes declarados nulos pueden ser objeto de rectificación de autoliquidación para recuperar el impuesto, incluso si el derecho ha prescrito. Los intereses legales por el tiempo transcurrido desde el pago hasta la sentencia son ganancias patrimoniales que se imputan en el año de la sentencia. Los intereses de mora procesal también son ganancias patrimoniales y se imputan cuando se cuantifican y acuerda su abono. Ambos tipos de intereses se integran en la base imponible del ahorro.
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