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Taxpayers have enquired about how the judicial annulment of preferred share contracts affects the refund of interest received between 2009 and 2012. The Directorate General for Taxes (DGT) indicates that they may request an amendment to their tax returns to recover the tax paid on those yields.
Cuestión planteada Implicaciones fiscales en el Impuesto sobre la Renta de las Personas Físicas de la declaración de nulidad, respecto a la devolución de los intereses brutos que se percibieron en los ejercicios 2009 a 2012.
Los intereses de participaciones preferentes declaradas nulas deben consignarse como rendimientos del capital mobiliario. La nulidad permite solicitar la rectificación de la autoliquidación para obtener la devolución de ingresos indebidos. Según la disposición adicional cuadragésima cuarta de la Ley 35/2006, se puede solicitar la devolución incluso si el derecho ha prescrito, afectando solo a los rendimientos y retenciones de dicha deuda.
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