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The taxpayer inquires about the tax treatment of converting subordinated bank bonds into shares following the FROB resolution. The DGT rules that the transaction generates income from movable capital, calculated as the difference between the repurchase price and the acquisition value.
Cuestión planteada 1. Tratamiento fiscal de esta operación en el Impuesto sobre la Renta de las Personas Físicas.
La conversión de deuda subordinada genera un rendimiento del capital mobiliario que debe integrarse en la base imponible del ahorro. Este rendimiento se calcula restando el valor de adquisición o suscripción al precio de recompra fijado por el FROB. Si el rendimiento es negativo, solo podrá compensarse con otros rendimientos del capital mobiliario positivos en el mismo ejercicio o en los cuatro siguientes. No es posible compensar estos rendimientos negativos con ganancias o pérdidas patrimoniales.
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