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A company inquired whether subordinated perpetual obligations with put options and hybrid features qualify as debt instruments for the special tax regime. The DGT confirms that they do, provided they meet the regulatory requirements.
Cuestión planteada Si los referidos valores pueden considerarse incluidos en los previstos en el apartado 8 de la disposición adicional primera de la Ley 10/2014 y si, en tal caso, les resulta aplicable el régimen fiscal establecido en el apartado 3 de dicha disposición adicional independientemente de cuál sea su tratamiento contable.
Los instrumentos de deuda comprenden todo tipo de instrumentos distintos de los que constituyen participación en el capital propio, independientemente de su diseño. Las obligaciones perpetuas subordinadas descritas se consideran instrumentos de deuda según la DA 1ª de la Ley 10/2014. Al cumplir los requisitos de no otorgar derechos políticos, de suscripción preferente y cotizar en mercado oficial, les es aplicable el régimen fiscal de los apartados 3 y 4 de dicha disposición. Este régimen es independiente del tratamiento contable de los valores.
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