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A taxpayer has enquired about the tax treatment following a judicial ruling declaring preferred shares void. The DGT explains how to rectify tax returns for interest already paid and how the resulting statutory and compensatory interest are taxed.
Cuestión planteada Implicaciones fiscales en el Impuesto sobre la Renta de las Personas Físicas de la declaración de nulidad.
Los intereses de participaciones preferentes declaradas nulas pueden solicitarse mediante rectificación de autoliquidación, incluso si el derecho a devolución ha prescrito. Los intereses legales e indemnizatorios derivados de la sentencia tributan como ganancias patrimoniales e integran la base imponible del ahorro. La imputación temporal de los intereses legales es el ejercicio en que la sentencia adquiere firmeza, mientras que los de mora procesal se imputan cuando se cuantifican y acuerda su abono.
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