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A query was made regarding the tax treatment of converting subordinated bank bonds into shares following a FROB resolution. The DGT has determined that the transaction generates a return on movable capital 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 conversión genera un rendimiento del capital mobiliario determinado 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 la recompra. Si el rendimiento es positivo, no estará sujeto a retención si se cumplen los requisitos del Reglamento del IRPF para activos con rendimiento explícito. Las acciones recibidas tendrán como valor de adquisición el precio de suscripción fijado en la resolución.
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