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Consultants have requested clarification on the tax treatment of subordinated debt buybacks and share subscriptions, as well as potential compensation through arbitration. The DGT has ruled that the tax outcome varies depending on the result of the arbitration process.
Cuestión planteada Tratamiento fiscal de estas operaciones en el Impuesto sobre la Renta de las Personas Físicas de los consultantes.
Si el laudo es desestimatorio, la recompra genera un rendimiento del capital mobiliario y la venta de acciones una pérdida patrimonial. Si el laudo es estimatorio, no hay efectos por la recompra o venta previa, sino que se genera un rendimiento del capital mobiliario por la diferencia entre la cantidad máxima a restituir fijada en el laudo y el valor de suscripción inicial. En este último caso, la diferencia positiva entre el importe de recompra y el de suscripción también se suma al rendimiento del capital mobiliario.
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