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A taxpayer inquired whether fees from a discretionary portfolio management contract are deductible and if the redemption of funds to cover such fees has tax implications. The Directorate General for Taxes (DGT) ruled that the commission is not deductible and that the redemption generates capital gains or losses without allowing for the deduction of said commission.
Cuestión planteada Si la comisión de gestión cobrada por el banco es deducible en el Impuesto sobre la Renta de las Personas Físicas del consultante y si el reembolso de participaciones de los fondos de la cartera efectuado para su pago tiene incidencia en dicho impuesto.
Las comisiones por gestión discrecional y activa de carteras no son gastos de administración y depósito deducibles del rendimiento del capital mobiliario. El reembolso de participaciones para pagar dicha comisión constituye una transmisión que genera ganancias o pérdidas patrimoniales. La comisión de gestión no es un gasto inherente a la operación de reembolso, por lo que no puede computarse para determinar el valor de transmisión.
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