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A Spanish resident asks in which currency the gain from the transfer of dollar-denominated shares and funds should be determined. The DGT responds that for shares, the dollar difference is calculated and then converted to euros, while for funds, both the purchase and transfer values must be converted separately to euros.
Cuestión planteada En el caso de que la consultante transmita o reembolse los valores referidos en la descripción de hechos a través de la entidad de crédito extranjera, con ingreso de los dólares que obtenga en la cuenta de efectivo denominada en dicha moneda, se pregunta en qué moneda debe determinar, a efectos del Impuesto sobre la Renta de las Personas Físicas, la renta obtenida en la transmisión o en el reembolso.
Para acciones cotizadas en mercados extranjeros denominadas en moneda distinta del euro, el cálculo se realiza en dicha moneda y la diferencia resultante se convierte a euros al tipo de cambio de la fecha de la transmisión. Para instituciones de inversión colectiva denominadas en moneda extranjera, la ganancia o pérdida se determina por la diferencia entre el valor de adquisición en euros y el valor de transmisión en euros, aplicando el tipo de cambio de cada fecha. Si se usó moneda extranjera previa para la compra, se deben imputar las diferencias de cambio.
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