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A taxpayer has requested clarification regarding the tax treatment of converting subordinated bonds into shares and the resulting acquisition value. The DGT has determined that this operation generates income from movable capital and has established the rules for its valuation.
Cuestión planteada 1. Tratamiento fiscal correspondiente a la operación de conversión.
La conversión de bonos en acciones genera un rendimiento del capital mobiliario por la diferencia entre el valor de conversión (valor de cotización de las acciones en ese momento) y el valor de adquisición de los bonos. Se debe sumar a dicho rendimiento el importe abonado por la fracción de acción sobrante. Para futuras ventas, las acciones se consideran adquiridas en la fecha de la conversión con el valor de conversión aplicado.
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