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A taxpayer inquired whether the capital loss resulting from the early cancellation of a yen-denominated mortgage should be taxed under the general or the savings tax base. The DGT ruled that it must be included in the savings tax base.
Cuestión planteada Si la pérdida derivada de la cancelación anticipada de la hipoteca debe integrarse en la base imponible general o en la base imponible del ahorro del Impuesto.
La diferencia entre el valor de adquisición del capital amortizado (según el tipo de cambio inicial) y el valor de reembolso del capital genera una ganancia o pérdida patrimonial. Según los artículos 46 y 49.1 b) de la LIRPF, estas variaciones patrimoniales se integran en la base imponible del ahorro.
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