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The tax treatment of the FROB's purchase of preferred shares and subordinated debt, subsequent sale of shares to the FGD, and the effect of an arbitral award is examined. Hacienda determines that the purchase generates capital gains and the sale of shares results in capital gains or losses.
Cuestión planteada Tratamiento fiscal de tales operaciones en:
La recompra de valores genera un rendimiento del capital mobiliario por la diferencia entre el precio de recompra y el valor de adquisición, imputable al momento de la exigibilidad. Las acciones recibidas se consideran adquiridas por su precio de suscripción, y su posterior transmisión genera una ganancia o pérdida patrimonial. En caso de laudo arbitral que anule el contrato, se genera un rendimiento del capital mobiliario por la diferencia entre la cantidad fijada en el laudo y el valor de adquisición inicial. Para no residentes, la renta por recompra puede estar exenta según convenios o la disposición adicional segunda de la Ley 13/1985.
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