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The taxpayer inquires about the tax treatment of a deposit featuring partial guarantees and links to shares. The DGT determines that the interest and remuneration constitute returns on movable capital, and that the transfer of shares constitutes an acquisition of securities.
Cuestión planteada 1. Tratamiento tributario de las rentas derivadas del producto financiero descrito, así como de su vencimiento, que se producirá en 2014, en los supuestos en que el producto se liquide con la entrega de la totalidad del capital o con la entrega del 90 por 100 del capital y acciones.
Los intereses variables y la remuneración fija del contrato financiero atípico son rendimientos del capital mobiliario integrados en la base imponible del ahorro. En caso de entrega de acciones por depreciación del valor subyacente, se considera una adquisición cuyo precio será el 10% del depósito inicial. El Impuesto sobre Sucesiones y Donaciones pagado no es un gasto deducible para determinar los rendimientos netos.
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