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A taxpayer inquired whether repaying a mortgage loan in yen results in capital gains or losses due to exchange rate fluctuations. The DGT ruled that capital variations do occur, arising from the difference between the acquisition value of the principal and its repayment in euros.
Cuestión planteada Teniendo en cuenta la legislación vigente en 2014 y las dos posibilidades de pago de la cuota: si con cada pago de cuota de amortización se produciría una ganancia o pérdida patrimonial, si la misma se considera derivada de la transmisión de un elemento patrimonial y, en caso afirmativo, fechas a tomar como referencia y valor de adquisición y de transmisión. Tributación en el IRPF si cancelase anticipadamente el préstamo y se produjera una ganancia o pérdida por el tipo de cambio del yen. Tributación en el IRPF si convirtiese a euros la deuda en yenes.
La amortización del capital de un préstamo en divisa genera una ganancia o pérdida patrimonial por la diferencia entre el valor de adquisición (tipo de cambio al formalizar el préstamo) y el valor de transmisión o reembolso. Si se adquieren previamente las divisas para el pago, también pueden generarse ganancias o pérdidas por la diferencia entre el valor de adquisición de las divisas y su transmisión. Estas variaciones tributan como renta del ahorro si ha pasado más de un año desde la adquisición, o como renta general si no es así. La conversión de la deuda de una moneda a otra también produce una ganancia o pérdida patrimonial.
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