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The taxpayer asks how to quantify the income and the tax period for a refund from a US dollar investment. The DGT rules that the difference between the acquisition value and the disposal value must be calculated, with both amounts converted into euros using their respective exchange rates.
Cuestión planteada Forma en que debe cuantificarse la renta derivada del reembolso y período impositivo al que debe imputarse en el Impuesto sobre la Renta de las Personas Físicas de la consultante
La ganancia o pérdida patrimonial en reembolsos de instituciones de inversión colectiva en moneda distinta del euro se determina por la diferencia entre el valor de adquisición en euros (tipo de cambio de la fecha de adquisición) y el valor de transmisión en euros (tipo de cambio de la fecha de transmisión). Esta cuantificación debe imputarse al período impositivo en que se produzca la transmisión o reembolso. Si la moneda extranjera se poseía previamente, el resultado por diferencia de cambio se imputa en el período de la transmisión definitiva.
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