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A Spanish branch of a foreign entity has requested clarification on whether its clients can apply the reinvestment deferral regime for foreign Collective Investment Schemes (UCIs) when securities are held in a custody account at the foreign head office. The Directorate-General for Tax (DGT) has ruled that this is possible provided the distributor acts as the principal, necessary, and exclusive intermediary in all transactions.
Cuestión planteada Aplicación del régimen de diferimiento por reinversión entre participaciones y acciones de instituciones de inversión colectiva previsto en el artículo 94 de la Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas.
Para cumplir el artículo 94.2.a.1º de la LIRPF, las operaciones de adquisición, suscripción, transmisión y reembolso deben realizarse a través de entidades comercializadoras inscritas en la CNMV. Esto exige que el contribuyente dirija la orden al comercializador y que su intervención sea directa, como intermediario principal, necesario y exclusivo. En el caso concreto, al estar pactado contractualmente que la entidad depositaria no ejecutará ninguna orden sin la mediación exclusiva de la sucursal comercializadora, se entiende cumplido el requisito.
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