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A query was raised regarding the taxation of a financial product linked to stock market indices. The DGT determines that both the coupon and the difference between the redemption value and the acquisition value are classified as income from movable capital.
Cuestión planteada 1. Tributación en el Impuesto sobre la Renta de las Personas Físicas de ambas cantidades percibidas.
El cupón se califica como rendimiento del capital mobiliario por su importe íntegro. El vencimiento de la nota genera un rendimiento determinado por la diferencia entre su valor de reembolso y su valor de adquisición, incluyendo gastos accesorios justificados. Estos rendimientos deben imputarse al período impositivo en que sean exigibles, lo cual ocurre en el momento del vencimiento.
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