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An investor has requested clarification on the tax treatment of an amount received following an agreement to return shares and bonds obtained through a swap of preferred shares. The Directorate General for Taxes (DGT) has determined that this amount constitutes income from movable capital, and that any interest or other incentives already included within it must be declared at the appropriate time.
Cuestión planteada 1. Tratamiento fiscal en el Impuesto sobre la Renta de las Personas Físicas de la cantidad percibida con motivo del acuerdo.
La cantidad percibida por el acuerdo se considera rendimiento del capital mobiliario en la base imponible del ahorro, imputable al periodo en que sea exigible. Este rendimiento se calcula restando al importe percibido el valor de adquisición de las acciones y obligaciones entregadas. Los intereses y el incentivo de permanencia ya integrados en la cantidad compensatoria no deben volver a declararse, pero sí deben consignarse en los ejercicios en que resultaron exigibles como rendimientos de capital mobiliario por cesión a terceros.
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