Aquellas participaciones preferentes que hayan sido emitidas cumpliendo los requisitos recogidos en el apartado primero de la disposición adicional segunda de la Ley 13/198 se beneficiarán de un régimen financiero y fiscal especial.
De acuerdo con este régimen fiscal las rentas derivadas de las participaciones preferentes se calificarán como rendimientos obtenidos por la cesión a terceros de capitales propios.



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