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A taxpayer has requested clarification on the classification and valuation of income from 'discount certificates' and the transfer of foreign shares denominated in a currency other than the euro. The DGT has determined that these certificates constitute investment income, whereas the shares generate capital gains or losses, and all results must be converted into euros.
Cuestión planteada Calificación y forma de determinar el importe en euros de las rentas obtenidas en las operaciones de transmisión y liquidación de los referidos valores en el Impuesto sobre la Renta de las Personas Físicas.
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