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The consultant asks how to classify the loss arising from receiving payments below the initial investment in structured bonds due to an insolvency process. The DGT responds that this difference constitutes a negative mobile capital return.
Cuestión planteada 1. Calificación tributaria en el Impuesto sobre la Renta de las Personas Físicas de la diferencia negativa que pudiera surgir, por diferencia entre la inversión inicial y los pagos totales recibidos como consecuencia del procedimiento de insolvencia.
El producto financiero genera rendimientos del capital mobiliario según el artículo 25.2.b) de la Ley 35/2006. El rendimiento vendrá determinado por la diferencia entre los pagos totales recibidos por el procedimiento de insolvencia y el valor de adquisición. El rendimiento negativo solo podrá cuantificarse cuando finalice la fase de liquidación de los créditos y se conozca el importe total de los pagos.
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