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The DGT confirms that investors in a Luxembourg harmonised investment fund are subject to the special regime for collective investment schemes.
Cuestión planteada En relación con la tributación de los inversores en el mencionado fondo de inversión, residentes en España, contribuyentes del Impuesto sobre la Renta de las Personas Físicas, y del Impuesto sobre Sociedades, se plantea si podría serles de aplicación el régimen de transparencia fiscal internacional, regulado en los artículos 100 de la Ley del Impuesto sobre Sociedades, y 91 de la Ley del Impuesto sobre la Renta de las Personas Físicas, respectivamente, o el régimen de atribución de rentas regulado en los artículos 86 a 90 de esta última Ley, por sus inversiones en dicho fondo, así como, en el caso de que fueran aplicables dichos regímenes fiscales a los citados inversores, la forma en que debe determinar la consultante la base de retención en las transmisiones o reembolsos de las participaciones del fondo que los mismos efectúen.
Los inversores en instituciones de inversión colectiva reguladas por la Directiva 2009/65/CE, domiciliadas en la UE e inscritas en el registro de la CNMV, tributan por el régimen especial de los artículos 94.1 LIRPF y 53.1 LIS. Por el principio de especialidad, no se aplican los regímenes de transparencia fiscal internacional ni de atribución de rentas. Los resultados distribuidos y las ganancias o pérdidas por transmisión deben integrarse en la base imponible según la normativa específica.
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