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The taxpayer inquires about the tax treatment of the repurchase of preferred shares and the subscription of shares under the 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 estas operaciones en el Impuesto sobre la Renta de las Personas Físicas.
La operación genera un rendimiento del capital mobiliario determinado por la diferencia entre el precio de recompra fijado por el FROB y el valor de adquisición o suscripción de los valores. Este rendimiento se imputa al período en que sea exigible y constituye renta del ahorro. Si el rendimiento es negativo, se compensará con rendimientos del capital mobiliario positivos de la base del ahorro del mismo período o de los cuatro años siguientes. Las acciones recibidas se consideran adquiridas en la fecha de suscripción con el precio fijado en la resolución.
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