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The taxpayer asks how value fluctuations are taxed when repaying the principal of a loan in Swiss francs. The DGT rules that the exchange rate difference generates a capital gain or loss, which is included in the savings tax base if the capital was acquired more than a year ago, or in the general tax base if not.
Cuestión planteada Si las ganancias o pérdidas patrimoniales imputables al período impositivo 2014 y generadas al efectuar la amortización de parte del capital de dicho préstamo (por diferencia entre el valor de adquisición del capital amortizado durante el período y el valor de transmisión o reembolso de dicho capital), se integran en la base imponible del ahorro o en la base imponible general.
La amortización de capital de un préstamo en divisa genera una ganancia o pérdida patrimonial por la diferencia entre el valor de adquisición en euros y el valor de reembolso. Estas se imputan a la base del ahorro si el elemento patrimonial se adquirió con más de un año de antelación a la transmisión. Si no se cumple ese plazo, se integran en la base imponible general. Las pérdidas en la base general pueden compensarse con el saldo positivo de las rentas de la base general con un límite del 10 por ciento.
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