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A taxpayer sold shares in 2000, retaining part of the proceeds as security. After a 2012 valuation, an indemnity was determined affecting the sale price and generating interest. The DGT states that no refund of improperly received income in 2000 is due, but the loss and interest must be declared in 2012.
Cuestión planteada - Posibilidad de tramitar una devolución de ingresos indebidos al haber declarado en 2000 el importe total del precio.
La indemnización por responsabilidades tiene carácter autónomo y supone una pérdida patrimonial que debe imputarse al periodo en que se dicta el laudo arbitral. Los intereses devengados por la retención, al ser de naturaleza indemnizatoria, tributan como ganancias patrimoniales en la base imponible del ahorro. Los intereses generados tras el laudo, al ser percibidos por una no residente, tributan únicamente en su país de residencia según el Convenio con EE. UU.
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