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A query was raised regarding whether the acquisition of shares in a company through an accelerated private placement for a capital increase is exempt from the ITF (Transaction Tax on Financial Instruments) and who the taxable person is. The DGT determines that the transaction is exempt as it derives from a share issue and due to the instrumental nature of the placement agents.
Cuestión planteada 1. Si la adquisición de las acciones de la sociedad A realizada por los inversores finales a la consultante bajo la colocación privada acelerada está exenta del Impuesto sobre las Transacciones Financieras. Si la consultante es considerada sujeto pasivo del Impuesto sobre las Transacciones Financieras en relación con dicha adquisición de acciones.
La adquisición de acciones por inversores finales en una colocación privada acelerada está exenta del ITF al derivar de una emisión de acciones en el marco de un aumento de capital. Asimismo, la adquisición de acciones por parte de la entidad consultante para su posterior entrega a inversores finales está exenta por ser una adquisición instrumental de los colocadores. En cuanto al sujeto pasivo, al no ser los inversores finales entidades de crédito o empresas de servicios de inversión, serán las entidades que presten el servicio de depósito por cuenta de los adquirentes.
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