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The taxpayer inquires about the tax treatment regarding the refund of interest from preferred shares declared null and void, as well as compensatory statutory interest. The DGT indicates that a rectification of tax returns may be requested even if the right to a refund has expired, and that statutory interest must be taxed as capital gains.
Cuestión planteada 1. 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 las participaciones preferentes, así como a la percepción de los intereses legales reconocidos por sentencia y satisfechos por la entidad bancaria.
Los intereses de participaciones preferentes declaradas nulas deben tributar como rendimientos del capital mobiliario, permitiéndose la rectificación de autoliquidaciones 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 integradas en la base imponible del ahorro. Los intereses de mora procesal también son ganancias patrimoniales independientes. Los gastos judiciales no pueden computarse como pérdidas patrimoniales por considerarse gastos de consumo.
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