La tributacion de las participaciones preferentes en el IRPF

Abstract

Preference shares have been very present in the media in recent times. Preference shares are hybrid financial instruments. Holders of preference shares are usually natural person. It is necessary to analyze taxation of the monetary return from preference shares in the Income Tax. It should also examine the taxation of gains from the sale or change of securities. Also, it is necessary to evaluate
the consequence of the nullity of contracts by judicial sentence or arbitration award.