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A taxpayer has requested clarification on the tax treatment following the judicial annulment of a subordinated bond contract. The Directorate General for Taxes (DGT) has ruled that the tax return may be amended to recover interest previously paid, and that compensatory statutory interest is subject to taxation as capital gains.
Cuestión planteada Implicaciones fiscales en el Impuesto sobre la Renta de las Personas Físicas, teniendo en cuenta que en la declaración del ejercicio 2013 se incluyeron el rendimiento del capital mobiliario negativo derivado de la recompra de las obligaciones subordinadas y la pérdida patrimonial derivada de la venta de las acciones recibidas en el canje.
Los intereses de deuda subordinada declarados nulos permiten solicitar la rectificación de la autoliquidación y 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, integrándose en la base imponible del ahorro. La imputación temporal de estos intereses se produce en el período en que la sentencia adquiere firmeza. Los intereses de mora procesal también tributan como ganancias patrimoniales independientes.
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