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The taxpayer enquires about the tax treatment of converting subordinated bonds into shares following a FROB resolution. The DGT rules that the transaction generates income from movable capital based on the difference between the repurchase price and the acquisition price.
Cuestión planteada Tratamiento fiscal de esta operación en el Impuesto sobre la Renta de las Personas Físicas.
La conversión genera un rendimiento del capital mobiliario que constituye renta del ahorro, determinado por la diferencia entre el precio de recompra fijado por el FROB y el valor de adquisición de los valores recomprados. Este rendimiento se imputa al periodo en que sea exigible, es decir, en la recompra. Las acciones recibidas tendrán como valor de adquisición el precio de suscripción fijado en la resolución. La futura transmisión de dichas acciones generará una ganancia o pérdida patrimonial.
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