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A taxpayer asks about the tax treatment of a sum received after entering into a transactional agreement with a bank to waive claims on certain assets. The DGT responds that such amount must be taxed as integrated capital gain within the general tax base.
Cuestión planteada La cuestión planteada por el consultante se refiere al tratamiento tributario de las cantidades que perciba de la entidad bancaria como consecuencia de haber suscrito el acuerdo transaccional ofrecido por ésta última y, consecuentemente, haber renunciado a ejercitar acciones o reclamaciones contra la entidad de crédito relacionadas con cualquiera de los aspectos o circunstancias de los CDA anteriormente relacionados.
La cantidad percibida por la renuncia a entablar acciones o reclamaciones se califica como ganancia patrimonial al producir una alteración en la composición del patrimonio. Al no derivar de una transmisión, el importe se cuantifica por el total percibido sin minoraciones. Finalmente, al no ser una ganancia por transmisión, se considera renta general y debe integrarse en la base imponible general.
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