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A taxpayer inquired whether the securities received and surrendered in an Argentine debt exchange were homogeneous assets. The DGT has determined that the exchange generates returns on movable capital and that the value of the bonds received shall be their market value.
Cuestión planteada 1. Si los títulos recibidos en el canje y los títulos entregados son "valores homogéneos" en los términos del artículo 8 del Real Decreto 439/2007.
El canje de valores genera rendimientos del capital mobiliario, computándose la diferencia entre el valor de canje (el de los valores recibidos) y el de adquisición. Los intereses pagados en bonos se consideran rentas en especie y se valoran por su valor normal de mercado, siendo el valor de suscripción el aplicable para bonos de nueva emisión. Este valor de los bonos recibidos servirá como valor de adquisición para futuras transmisiones.
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