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A taxpayer inquires about the taxation following the cancellation of fixed-income securities under a restructuring plan, where rights are received to collect the principal at a future date. The DGT rules that income is generated based on the difference between the value of these rights and the acquisition value of the cancelled securities.
Cuestión planteada Tratamiento fiscal correspondiente. En particular, cálculo del rendimiento y período impositivo de integración en la base imponible del Impuesto sobre la renta de las Personas Físicas.
En el período de la cancelación, se computa un rendimiento del capital mobiliario por la diferencia entre el valor de los derechos recibidos y el valor de adquisición de los valores cancelados. Para el cálculo, se debe considerar el importe nominal de la inversión inicial como valor de los derechos. Posteriormente, cada pago recibido generará un rendimiento por la diferencia entre la cantidad percibida y el importe del derecho que se extingue.
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