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A taxpayer inquired about determining the income from the final redemption of fund units denominated in US dollars following a tax-deferred transfer. The Directorate General for Taxes (DGT) ruled that the gain or loss must be calculated by converting both the acquisition value and the redemption value into euros using the exchange rates applicable on their respective dates.
Cuestión planteada 1º. Cómo se debe determinar la renta (ganancia o pérdida patrimonial) originada en la operación de reembolso final de las participaciones en la institución de inversión colectiva de acuerdo con la descripción de hechos anteriormente expuesta.
Para fondos denominados en moneda distinta del euro, la ganancia o pérdida patrimonial se determina por la diferencia entre el valor de adquisición en euros (usando el tipo de cambio de la fecha de adquisición) y el valor de reembolso en euros (usando el tipo de cambio de la fecha de reembolso). Si la adquisición inicial se hizo con moneda extranjera previa, las diferencias de cambio entre la compra de esa moneda y la adquisición del fondo se imputan como ganancia o pérdida patrimonial en la base del ahorro. La moneda obtenida en el reembolso se considera recibida al tipo de cambio aplicado para determinar su valor en euros.
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