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A taxpayer enquired whether interest paid on a loan could be subtracted from the transfer value of shares when calculating capital gains. The DGT has ruled that such interest is not deductible from the transfer value.
Cuestión planteada Dado que el consultante ha procedido a la venta de esas acciones, se plantea si podría deducir del valor de transmisión el importe de los intereses satisfechos en el momento de la venta a los efectos del cálculo de la ganancia o pérdida patrimonial obtenida.
El valor de transmisión es el importe real de la enajenación, al que se le deducen los gastos y tributos inherentes a la transmisión. Sin embargo, la normativa excluye expresamente los intereses de esta deducción. Por tanto, no es posible minorar el valor de transmisión con los intereses del préstamo obtenido para la adquisición de las acciones.
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