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The taxpayer seeks clarification on the tax treatment of selling shares following the conversion of subordinated debt via a FROB resolution. The DGT rules that the repurchase and subscription operation generates investment income, whereas the subsequent sale of the shares will result in capital gains or losses.
Cuestión planteada Tratamiento fiscal corresponde a la venta de acciones que se realice.
La recompra de deuda subordinada y suscripción de acciones genera un rendimiento del capital mobiliario por la diferencia entre el precio de recompra y el valor de adquisición. Este rendimiento se imputa en el periodo en que sea exigible y constituye renta del ahorro. La posterior transmisión de las acciones generará una ganancia o pérdida patrimonial según la diferencia entre el valor de transmisión y el de adquisición. Si el laudo de un arbitraje es estimatorio, la fecha y valor de adquisición de las acciones serán los fijados en el convenio arbitral.
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