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A taxpayer has requested clarification on the tax treatment following the judicial annulment of subordinated obligations. The DGT indicates that interest already received can be recovered by amending previous tax returns, even if the statute of limitations has expired, and defines the treatment of statutory and compensatory interest.
Cuestión planteada Implicaciones fiscales en el Impuesto sobre la Renta de las Personas Físicas de la declaración de nulidad, respecto a :
Los intereses de deuda subordinada anulados judicialmente permiten solicitar la rectificación de autoliquidaciones y la devolución de ingresos indebidos, aun habiendo prescrito el derecho. Los intereses legales por la nulidad tributan como ganancias patrimoniales integradas en la base imponible del ahorro. Los intereses de mora procesal también son ganancias patrimoniales, imputables al periodo en que se cuantifiquen y acuerde su abono.
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