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An investor receives financial compensation following an agreement with an entity to resolve the status of their preferred shares or subordinated debt. The Directorate General for Taxes (DGT) analyses whether the general Personal Income Tax (IRPF) rules or the special regime under the forty-fourth additional provision of Law 35/2006 should apply.
Cuestión planteada Tratamiento fiscal en el Impuesto sobre la Renta de las Personas Físicas de las compensaciones percibidas por los inversores e incidencia fiscal en las operaciones realizadas anteriormente.
El contribuyente puede elegir entre las normas generales o el régimen especial de la disposición adicional cuadragésima cuarta de la Ley 35/2006. Bajo las normas generales, la compensación es un rendimiento del capital mobiliario por la diferencia entre lo percibido y el valor de adquisición de los valores entregados. Bajo el régimen especial, el rendimiento se calcula como la diferencia entre la compensación y la inversión inicial, sumando los importes por transmisión de derechos de suscripción. En ambos casos, la compensación es renta del ahorro y está sujeta a retención.
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