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The query concerns how to determine income from the sale of US dollar-denominated bonds and the treatment of foreign expenses and taxes. The Directorate General for Tax (DGT) rules that returns on movable capital are calculated by subtracting the acquisition value from the transfer value in the bond's original currency and then converting the resulting amount into euros.
Cuestión planteada 1. Forma en que debe determinarse la renta procedente de la venta en 2021 de los bonos denominados en dólares.
Para bonos en moneda distinta del euro, el rendimiento se obtiene de la diferencia entre los valores de transmisión y adquisición en la moneda de denominación, convirtiendo dicha diferencia a euros al tipo de cambio de la venta. La conversión de las divisas a euros genera una ganancia o pérdida patrimonial por la diferencia entre el valor de transmisión de la divisa y su valor de adquisición. Los impuestos extranjeros pagados sobre los bonos no son deducibles como gastos de administración o gastos accesorios de adquisición o transmisión.
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