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An heir seeks guidance on how to classify and attribute income (interest, dividends, conversions, and sales) from assets received following a relative's death. The DGT clarifies that the acquisition is backdated to the time of death and details the nature and valuation of each type of income.
Cuestión planteada Calificación de las rentas derivadas de las mencionadas operaciones, cuantificación y atribución.
La adquisición de bienes hereditarios se produce con efectos desde el fallecimiento del causante. Los intereses de depósitos y bonos, así como la conversión de estos, son rendimientos del capital mobiliario por cesión de capitales propios. Los dividendos y las compensaciones por derechos de asignación gratuita no ejercidos son rendimientos por participación en fondos propios. La venta de acciones genera ganancias o pérdidas patrimoniales, calculadas con el valor de adquisición derivado del Impuesto sobre Sucesiones y Donaciones. Estas rentas se atribuyen al heredero por su titularidad e imputan según su exigibilidad o la fecha de la alteración patrimonial.
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