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The applicant inquires how to calculate the acquisition value of shares obtained following the conversion of subordinated bonds. The DGT rules that such conversion generates income from movable capital and that the new shares shall have an acquisition value equal to the subscription price established in the FROB resolution.
Cuestión planteada Valor de adquisición de las acciones, a efectos de calcular la ganancia patrimonial derivada de la venta de las mismas.
La conversión de deuda subordinada en acciones genera un rendimiento del capital mobiliario por la diferencia entre el precio de recompra y el valor de adquisición de la deuda. Para futuras transmisiones, el valor de adquisición de las acciones recibidas será el precio de suscripción fijado en la Resolución del FROB. Las ganancias patrimoniales derivadas de la venta de estas acciones no podrán compensarse con rendimientos del capital mobiliario negativos.
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