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The tax treatment of the conversion of subordinated bonds into shares, following the FROB resolution, has been consulted. The DGT determines that the transaction generates investment income based on the difference between the repurchase price and the acquisition value.
Cuestión planteada Tratamiento fiscal de esta operación en el Impuesto sobre la Renta de las Personas Físicas.
La conversión de obligaciones subordinadas genera un rendimiento del capital mobiliario determinado por la diferencia entre el precio de recompra fijado por el FROB y el valor de adquisición de los valores. Este rendimiento constituye renta del ahorro y se imputa al periodo impositivo en que sea exigible, es decir, en el momento de la recompra. Si el rendimiento es negativo, se compensará con rendimientos del capital mobiliario positivos de la base del ahorro del mismo periodo o de los cuatro años siguientes.
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