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A consultant asks whether losses can be offset in a Luxembourg fund investing in Russia via a lucrative or paid transfer. The DGT states that gratuitous transfers do not allow loss offset and warns of simulation risks if the sole purpose is fiscal.
Cuestión planteada Posibilidad de computar dichas pérdidas en el Impuesto sobre la Renta de las Personas Físicas mediante su transmisión onerosa o lucrativa.
En caso de transmisión lucrativa de participaciones de instituciones de inversión colectiva, no se computarán pérdidas patrimoniales en el IRPF según el artículo 33.5.c) de la LIRPF. Para transmisiones onerosas, la ganancia o pérdida se determina por la diferencia entre el valor de adquisición y el valor de transmisión (valor liquidativo o patrimonio neto). Si la operación tiene como fin exclusivo la obtención de una pérdida fiscal, podrían aplicarse las normas sobre simulación y conflicto de normas de la Ley General Tributaria.
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