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The taxpayer inquires about the tax treatment of income arising from the conversion of preferred shares into common shares following the FROB resolution. The DGT rules that the transaction generates investment income based on the difference between the repurchase price and the acquisition price.
Cuestión planteada 1. Forma de proceder para incluir dichas rentas en las declaraciones del Impuesto sobre la Renta de las Personas Físicas afectadas por esta situación.
La conversión de participaciones preferentes genera un rendimiento del capital mobiliario determinado por la diferencia entre el precio de recompra fijado por el FROB y el valor de adquisición. Este rendimiento se imputa al periodo en que sea exigible y constituye renta del ahorro. Las acciones recibidas se consideran adquiridas en la fecha de suscripción con el precio fijado en la resolución del FROB. Su futura transmisión generará una ganancia o pérdida patrimonial según el tiempo de tenencia.
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