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The taxpayer enquires about the tax treatment following the nullity of subordinated debt contracts, specifically regarding the refund of interest, capital losses, and legal interest received. The DGT rules that interest already paid may be rectified to recover the amount, and that legal interest arising from the nullity is taxed as capital gains.
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 de los valores y a la cantidad recibida por la venta de las acciones, así como a la percepción de los intereses legales reconocidos por sentencia satisfechos por la entidad bancaria.
Los intereses de deuda subordinada declarada nula pueden rectificarse para obtener la devolución de ingresos indebidos, incluso si el derecho ha prescrito. La nulidad del contrato obliga a presentar autoliquidaciones complementarias por rendimientos negativos o pérdidas patrimoniales derivadas. Los intereses legales por la nulidad son ganancias patrimoniales que se imputan al periodo en que la sentencia adquiere firmeza. Estos intereses se integran en la base imponible del ahorro, salvo en el periodo 2013-2014 si la indemnización no superaba un año.
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