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A taxpayer queried how to declare the nullity of subordinated obligations and preferred shares. The DGT clarified that tax returns can be amended to recover tax paid on voided interest, and that statutory interest received due to such nullity is taxed as capital gains.
Cuestión planteada 1. Implicaciones fiscales en el Impuesto sobre la Renta de las Personas Fisicas de la declaración de nulidad, respecto a la devolución de los intereses brutos de los valores, así como a la percepción de los intereses legales satisfechos por la entidad bancaria.
Los intereses de productos declarados nulos pueden ser objeto de rectificación de autoliquidación para obtener la devolución de ingresos indebidos, incluso si el derecho ha prescrito. Los intereses legales por la nulidad tienen carácter indemnizatorio y tributan como ganancias patrimoniales en la base imponible del ahorro. La imputación temporal de estos intereses ocurre cuando la sentencia adquiere firmeza. Los intereses de mora procesal también tributan como ganancias patrimoniales independientes.
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