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The applicant inquires about the tax treatment of the repurchase of preferred shares and the subscription of shares following a FROB resolution. The DGT rules that the transaction generates a return on movable capital based on the difference between the repurchase price and the acquisition value.
Cuestión planteada Tratamiento fiscal de estas operaciones en el Impuesto sobre la Renta de las Personas Físicas.
La recompra de participaciones preferentes genera un rendimiento del capital mobiliario por la diferencia entre el precio de recompra fijado por el FROB y el valor de adquisición o suscripción. Este rendimiento constituye renta del ahorro y se imputa al periodo en que sea exigible. En caso de laudo arbitral estimatorio, el rendimiento se calcula por la diferencia entre la cantidad máxima a restituir fijada en el laudo y el valor de adquisición de los valores iniciales.
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