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A shareholder in a collective investment scheme located in a tax haven has requested clarification on how to tax the positive difference between the net asset value at the end of the period and its acquisition cost. The Directorate General for Taxes (DGT) has ruled that this difference constitutes an income imputation that must be included in the general tax base.
Cuestión planteada Tributación de la diferencia positiva entre el valor liquidativo de la participación al cierre del periodo impositivo y su valor de adquisición prevista en el artículo 95 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La diferencia positiva entre el valor liquidativo de la participación al cierre del periodo impositivo y su valor de adquisición se califica como una imputación de renta. Por tanto, debe integrarse en la base imponible general del impuesto en cada periodo impositivo, de acuerdo con el artículo 45 de la LIRPF.
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