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A taxpayer has requested clarification regarding the tax treatment of compensation received from the forced conversion of subordinated bonds into shares, as well as statutory interest arising from a court ruling. The Directorate General for Taxes (DGT) has determined that the compensation constitutes income from movable capital, while the statutory interest is classified as capital gains; both are integrated into the savings tax base.
Cuestión planteada Implicaciones fiscales en el Impuesto sobre la Renta de las Personas Físicas.
La indemnización por la pérdida económica de las obligaciones subordinadas se califica como rendimiento del capital mobiliario. Los intereses legales, al tener carácter indemnizatorio y no remuneratorio, se consideran ganancias patrimoniales. Ambos conceptos deben integrarse en la base imponible del ahorro según el artículo 49.1.b) de la Ley 35/2006. Las cantidades deben imputarse al período impositivo en que la sentencia judicial adquiere firmeza.
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