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The applicant inquires about the tax treatment of awards and settlements received for preferred shares and subordinated obligations. The DGT explains that preferred shares generate income from movable capital, while for subordinated debt, there is an option to apply either general rules or a special tax treatment.
Cuestión planteada Tratamiento fiscal de estas operaciones en el Impuesto sobre la Renta de las Personas Físicas.
Para las participaciones preferentes, el laudo genera un rendimiento del capital mobiliario por la diferencia entre el importe reintegrado y el valor de adquisición, integrándose en la base del ahorro. En las obligaciones subordinadas, el contribuyente puede optar por las normas generales (tratando la recompra, la transmisión de acciones y la compensación de forma independiente) o por el tratamiento especial de la disposición adicional cuadragésima cuarta, donde la recompra y suscripción 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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