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The taxpayer inquires about the tax treatment of the difference between the effective allotment value and the nominal value of subscribed Government Bonds. The DGT rules that this difference has tax implications at the time of transfer or redemption.
Cuestión planteada Tratamiento fiscal correspondiente a la diferencia entre el "valor efectivo de la adjudicación" y el "valor nominal".
Los rendimientos derivados de la transmisión o amortización de Obligaciones del Estado son rendimientos del capital mobiliario. El rendimiento se determina por la diferencia entre el valor de transmisión o amortización y el valor de adquisición o suscripción, siendo este último el valor efectivo de la adjudicación. Se deben tener en cuenta los gastos accesorios de adquisición y enajenación debidamente justificados.
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