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An investment services firm enquired whether share acquisitions via an accelerated private placement and subsequent securities lending were subject to the Financial Transactions Tax (ITF). The DGT ruled that these transactions are exempt as they derive from a share issue and are of an instrumental nature.
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 devolución, así como la suscripción de acciones para devolver dicho préstamo, están exentos por ser operaciones de financiación de valores y por tener carácter instrumental de los colocadores. La consultante no es sujeto pasivo del impuesto al actuar como intermediario para inversores que no son entidades de crédito o servicios de inversión.
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