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The taxpayer inquires about the tax treatment of converting preferred shares into ordinary 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 value.
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 determinado por la diferencia entre el precio de recompra fijado por el FROB y el valor de suscripción o adquisición de los valores. Este rendimiento constituye renta del ahorro y se integra en la base imponible del ahorro. Si el rendimiento es negativo, se compensará con rendimientos del capital mobiliario positivos del mismo periodo o de los cuatro años siguientes. Las acciones recibidas tendrán como valor de adquisición el precio de suscripción fijado en la resolución.
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