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The consultant asks when the difference between the purchase price and the nominal value of state bonds held until maturity should be taxed. The DGT responds that this difference is a return on capital and is attributed to the period in which amortisation occurs.
Cuestión planteada Suponiendo que el consultante mantenga las obligaciones del Estado hasta su vencimiento, imputación temporal correspondiente a la diferencia entre el importe efectivo al que le fueron adjudicadas y el valor nominal por el que se amortizarán.
La renta de la amortización de obligaciones del Estado es un rendimiento del capital mobiliario. Su importe es la diferencia entre el valor de amortización y el valor de suscripción (importe efectivo de adjudicación), restando gastos accesorios justificados. Este rendimiento se imputa al periodo impositivo en que sea exigible, es decir, en el momento de la amortización o transmisión.
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