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A query was made regarding the tax treatment of converting preferred shares into ordinary shares following a FROB resolution and the impact of a favorable arbitral award. The DGT ruled that the transaction generates investment income based on the difference between the repurchase price and the acquisition price.
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. 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 suscripción de los valores iniciales. Las acciones recibidas se consideran adquiridas en la fecha de la suscripción simultánea con el precio fijado en la resolución.
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