{"id":31971,"date":"2019-09-11T13:48:20","date_gmt":"2019-09-11T13:48:20","guid":{"rendered":"http:\/\/www.tressis.com\/blog\/?p=31971"},"modified":"2023-06-28T19:07:15","modified_gmt":"2023-06-28T17:07:15","slug":"activos-denominados-en-divisa-distinta-al-euro","status":"publish","type":"post","link":"https:\/\/www.tressis.com\/ca\/blog\/activos-denominados-en-divisa-distinta-al-euro\/","title":{"rendered":"Activos denominados en divisa distinta al euro"},"content":{"rendered":"

La normativa fiscal establece reglas claras a la hora de cuantificar la posible ganancia o p\u00e9rdida patrimonial o el rendimiento de capital mobiliario positivo o negativo respecto a activos denominados en euros.<\/p>\n

No ocurre lo mismo cuando se trata de activos financieros denominados en divisas diferentes al euro.<\/p>\n

Pero vamos por partes: respecto a las ganancias y p\u00e9rdidas patrimoniales que pudieran derivarse de fondos de inversi\u00f3n, el art\u00edculo 37.1.c) de la Ley 35\/2006 establece que la ganancia o p\u00e9rdida patrimonial se calcula por la diferencia entre el valor de adquisici\u00f3n o suscripci\u00f3n y el valor de transmisi\u00f3n o reembolso de las acciones o participaciones, teniendo en cuenta los gastos inherentes a las citadas operaciones satisfechos por el contribuyente.<\/p>\n

Cuando se trata de instituciones de inversi\u00f3n colectiva denominadas en monedas distintas del euro, el criterio de la Direcci\u00f3n General de Tributos (consultas vinculantes 1232-03, 0687-04, 2324-10) referido a la forma en que debe calcularse la ganancia o p\u00e9rdida patrimonial es el siguiente:<\/p>\n

La ganancia o p\u00e9rdida patrimonial derivada de IIC denominadas en moneda distinta al euro se calcular\u00e1 por la diferencia entre:<\/p>\n

– Valor de adquisici\u00f3n en euros: resultado de aplicar el tipo de cambio del d\u00eda en el que se efectu\u00f3 la suscripci\u00f3n a la cuant\u00eda de d\u00f3lares invertida, y<\/p>\n

– Valor de transmisi\u00f3n en euros: resultado de aplicar el tipo de cambio existente a la fecha de reembolso a la cuant\u00eda total de d\u00f3lares obtenidos.<\/p>\n

Estos mismos importes en euros ser\u00e1n los que deban considerarse por la entidad comercializadora para calcular, en su caso, la base de la retenci\u00f3n a cuenta.<\/p>\n

Ejemplo.<\/p>\n

\"\"<\/a>
\nTal y como se puede comprobar, como consecuencia de la aplicaci\u00f3n del anterior criterio, el resultado derivado del reembolso llevar\u00e1 incorporada, adem\u00e1s de la variaci\u00f3n producida en el valor liquidativo, la variaci\u00f3n del tipo de cambio existente entre ambas fechas de la moneda en la que se encuentre denominada la IIC, lo que puede dar lugar a la obtenci\u00f3n de una renta en euros distinta a la que se derivar\u00eda del mero resultado obtenido en la moneda que se realiz\u00f3 la inversi\u00f3n.<\/p>\n

No obstante lo anterior, es importante que se tenga en cuenta que el criterio aplicable a la adquisici\u00f3n de participaciones de IIC denominadas en monedas distintas a euro difiere cuando se trata de renta fija adquirida en divisa.<\/p>\n

As\u00ed, conforme a la Ley 35\/2006 del IRPF, los rendimientos de capital mobiliario procedentes de la cesi\u00f3n a terceros de capitales propios en activos denominados en euros deber\u00e1n ser determinados por la diferencia entre los valores de amortizaci\u00f3n o reembolso y su valor de suscripci\u00f3n, teniendo en cuenta los gastos accesorios soportados en dichas operaciones siempre que se justifiquen adecuadamente.<\/p>\n

Respecto a la forma de determinar el rendimiento de capital mobiliario en una unidad monetaria distinta del euro, el criterio antes aplicado respecto a fondos de inversi\u00f3n difiere, estableci\u00e9ndose que dicho rendimiento deber\u00e1 ser determinado por la diferencia entre:<\/p>\n

– Valor de amortizaci\u00f3n o reembolso en la moneda de denominaci\u00f3n del activo.<\/p>\n

– Valor de suscripci\u00f3n o adquisici\u00f3n en la moneda de denominaci\u00f3n del activo.<\/p>\n

Una vez determinada la diferencia en la divisa correspondiente, se convertir\u00e1 a euros al tipo de cambio vigente en el momento en que se realiz\u00f3 la amortizaci\u00f3n o la cancelaci\u00f3n anticipada.<\/p>\n

Ejemplo.
\n\"\"<\/a>
\nAsimismo, para determinar la base de retenci\u00f3n, la Direcci\u00f3n General de Tributos (V5169-16) establece que habr\u00e1 de calcularse la diferencia entre el valor de amortizaci\u00f3n o reembolso y el valor de adquisici\u00f3n o suscripci\u00f3n, en la unidad monetaria en que se encuentre denominado el activo, y en el caso de ser positiva, convertir dicha diferencia a euros al tipo de cambio vigente en el momento de la cancelaci\u00f3n anticipada del activo.
\n\"\"<\/a>
\nTeniendo en cuenta el efecto econ\u00f3mico real que la aplicaci\u00f3n de los se\u00f1alados criterios puede suponer a la hora de calcular la rentabilidad econ\u00f3mico-fiscal, consideramos oportuno que el inversor integre dichos efectos en la coctelera de decisiones a la hora de incorporar dichos activos en su cartera de inversi\u00f3n.<\/p>\n

Lina Marcela Guerra<\/strong><\/center>
Directora Planificaci\u00f3n Patrimonial y Fiscal<\/center><\/p>\n","protected":false},"excerpt":{"rendered":"

La normativa fiscal establece reglas claras a la hora de cuantificar la posible ganancia o p\u00e9rdida patrimonial o el rendimiento de capital mobiliario positivo o negativo respecto a activos denominados en euros.<\/p>\n","protected":false},"author":4,"featured_media":32458,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[8561],"tags":[],"class_list":["post-31971","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalidad"],"acf":[],"yoast_head":"\nActivos denominados en divisa distinta al euro<\/title>\n<meta name=\"description\" content=\"Diferentes criterios para el c\u00e1lculo de las retenciones\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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