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A financial institution returns the initial investment plus 1% in exchange for its investors' shares. The DGT has determined that this transaction must be taxed as a capital gain or loss and is not subject to withholding tax.
Cuestión planteada Tratamiento fiscal en el Impuesto sobre la Renta de las Personas Físicas de la mencionada operación y sometimiento a retención.
La operación constituye una transmisión de acciones que debe integrarse en la base imponible de las ganancias y pérdidas patrimoniales. El importe de dicha renta se calcula por la diferencia entre el valor de transmisión (totalidad de las cantidades percibidas) y el valor de adquisición de las acciones. No procede realizar retención sobre esta ganancia patrimonial al no estar incluida en el artículo 75 del Reglamento del IRPF.
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