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A credit institution has requested clarification on whether custody and administration fees for investment fund units are deductible for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) has ruled that, as these are negotiable securities, such expenses are deductible from income from movable capital, provided they comply with CNMV requirements.
Cuestión planteada Deducibilidad en el Impuesto sobre la Renta de las Personas Físicas del gasto de administración y custodia de participaciones y acciones de instituciones de inversión colectiva cobrado por la consultante y, en su caso, compensación del rendimiento del capital mobiliario negativo que pudiera derivarse de la deducción de dicho gasto.
Las participaciones y acciones de instituciones de inversión colectiva tienen consideración de valores negociables. Por tanto, los gastos de administración y custodia de estos valores son deducibles del rendimiento neto del capital mobiliario según el artículo 26.1.a) de la LIRPF, siempre que se ajusten a los criterios de exigibilidad de la CNMV. Si la deducción genera un rendimiento negativo, este se integrará en la base imponible del ahorro para su compensación según el artículo 49 de la LIRPF.
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