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A taxpayer sought guidance on the tax treatment of losses incurred following the liquidation of bonds guaranteed by a parent company during insolvency proceedings. The DGT ruled that income is determined by the difference between the amounts received and the acquisition value, and its temporal recognition depends on the conclusion of the parent company's proceedings.
Cuestión planteada Tratamiento en el Impuesto sobre la Renta de las Personas Físicas de la diferencia negativa en relación con la cantidad invertida e imputación temporal de la misma.
El rendimiento del capital mobiliario se calcula como la diferencia entre la suma de los abonos recibidos por el procedimiento de insolvencia y el valor de adquisición de las obligaciones. Si existe la posibilidad de recibir distribuciones adicionales de la entidad matriz que garantizaba los valores, la cuantificación y la imputación temporal del rendimiento deben realizarse en el período impositivo en que concluya el procedimiento de liquidación de dicha matriz. Estos rendimientos se integran en la base imponible del ahorro para su compensación.
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