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An investment services firm sought clarification on whether share acquisitions via an accelerated private placement and a prior securities lending arrangement were subject to Transaction Tax (ITF). The Directorate General for Tax (DGT) ruled that the transaction is exempt as it derives from a share issue and serves an instrumental purpose for distribution.
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.
Las adquisiciones de acciones realizadas por inversores finales en una colocación privada acelerada están exentas por derivar de la emisión de acciones en un aumento de capital. Asimismo, el préstamo de valores y su posterior devolución están exentos por ser operaciones de financiación de valores. Finalmente, la adquisición de acciones de nueva emisión por parte de los colocadores para devolver el préstamo de valores también está exenta por su carácter instrumental.
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