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A taxpayer is claiming compensation following the repurchase of preferred shares and subordinated debt. The DGT is analysing whether these amounts and the preceding transactions should be taxed under general rules or the special regime set out in the forty-fourth additional provision of the Personal Income Tax Act (LIRPF).
Cuestión planteada Tratamiento fiscal de las cantidades percibidas en ambos casos en el Impuesto sobre la Renta de las Personas Físicas (IRPF).
El contribuyente puede elegir entre las normas generales o el tratamiento especial de la disposición adicional cuadragésima cuarta de la LIRPF. Bajo las normas generales, la recompra genera rendimientos del capital mobiliario y la transmisión de acciones genera ganancias o pérdidas patrimoniales. La compensación del acuerdo se considera rendimiento del capital mobiliario. Bajo el régimen especial, la recompra y la transmisión de acciones no tienen efectos tributarios, y la compensación se computa como rendimiento del capital mobiliario por la diferencia entre lo percibido y la inversión inicial.
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