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A Spanish subsidiary of an investment firm markets foreign IICs via European sub-distributors. The DGT examines whether, despite third-party intermediation, the requirement to conduct operations through a CNMV-registered commercialising entity is met for access to fiscal deferment.
Cuestión planteada 1. Si en el caso planteado puede considerarse cumplido el requisito establecido en el apartado 2.a).1.º del artículo 94 de la Ley 35/2006, a efectos de la aplicación del régimen de diferimiento por reinversión entre participaciones o acciones de instituciones de inversión colectiva, regulado en dicho artículo, por los inversores personas físicas residentes en España.
El requisito de operar a través de entidades comercializadoras se cumple si la entidad inscrita en la CNMV actúa como intermediario principal, necesario y exclusivo, recibiendo y transmitiendo todas las órdenes. En el caso de sub-distribución, se considera cumplido si el sub-distribuidor comunica los datos del inversor a la comercializadora española, permitiéndole abrir una cuenta operativa dedicada con el detalle individualizado de saldos y movimientos. Esto garantiza que la comercializadora tenga conocimiento y control de las posiciones de cada inversor para la aplicación del régimen de diferimiento.
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