Efectos de las permutas financieras de tipos de interés en el IRPF

In recent years, there has been a significant increase in the number of Personal Income Tax (PIT) taxpayers who have entered into interest rate swaps, instruments traditionally aimed at large companies and institutions. Added to their complexity, PIT regulation is virtually non-existent.

Given this lack of concrete legislation, a series of interpretative doubts have been resolved by the Directorate-General for Taxation, applying the general rules of the Tax. However, there are significant issues that would merit either special treatment by the lawmaker or a broader and more specific administrative criterion.