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A investment society seeks clarification on the tax treatment of temporary asset transfer contracts with a buyback agreement ('repos'). The DGT determines that gains from price differences are capital gains arising from the transfer of own capital.
Cuestión planteada 1. Tratamiento de estas operaciones en la normativa interna reguladora del Impuesto sobre la Renta de no Residentes.
Las rentas de los 'repos' para no residentes son rendimientos del capital mobiliario por cesión de capitales propios, considerándose obtenidas en España si la entidad que las satisface es residente. La base imponible es la diferencia entre el precio de recompra y el de adquisición inicial. Existen exenciones para deuda pública española y deuda privada específica, así como para residentes en la UE bajo ciertas condiciones. La obligación de retención depende de si la operación se realiza mediante cuentas basadas en operaciones sobre activos con rendimiento explícito.
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