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A taxpayer asks how to calculate the return and retention of a note linked to stock indices denominated in dollars. The DGT responds that the return is the difference between the acquisition and amortisation values in dollars, converted to euros at the exchange rate at the time of cancellation.
Cuestión planteada Si la forma de efectuar la liquidación correspondiente al importe nominal de la nota y, en consecuencia, la retención practicada sobre el resultado de dicha liquidación, son correctas.
Los rendimientos de la nota son rendimientos del capital mobiliario por la cesión de capitales propios. Para calcular el rendimiento, se debe determinar la diferencia entre el valor de amortización o reembolso y el de adquisición en la moneda de denominación del activo, convirtiendo el resultado a euros según el tipo de cambio vigente en la cancelación. La base de retención será la diferencia positiva entre dichos valores en la unidad monetaria del activo, convertida a euros al tipo de cambio del momento de la cancelación.
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