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A query was raised regarding the tax treatment of last resort securities lending conducted by a Central Counterparty (CCP) to resolve settlement failures. The DGT determines how both the lending entity and the defaulting seller are taxed under Corporate Tax and Personal Income Tax.
Cuestión planteada Tratamiento fiscal del préstamo de última instancia
Para el prestamista en IS, la remuneración neta y las compensaciones por derechos económicos son ingresos financieros, salvo que los dividendos minoran el valor de la inversión. En IRPF, la remuneración neta y los dividendos son rendimientos del capital mobiliario, mientras que la liquidación en efectivo por falta de devolución supone una transmisión de valores. Para el vendedor prestatario, la remuneración y compensaciones son gastos financieros en IS y gastos financieros no deducibles en IRPF. La ECC no está obligada a practicar retención por estas rentas, recayendo la obligación en la entidad participante que abone al cliente final.
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