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A holding company has enquired whether the last recorded net asset value can be used as the acquisition value when calculating withholding tax on the transfer of units in collective investment schemes. The Directorate General for Taxes (DGT) has ruled that the withholding tax base is the difference between the transfer or redemption value and the acquisition value.
Cuestión planteada Si a efectos de cumplir con la obligación de practicar pagos a cuenta en el momento de la transmisión de participaciones en instituciones de inversión colectiva, cabe considerar como importe de adquisición de las participaciones transmitidas, el último valor integrado en la cuenta de pérdidas y ganancias y en la base imponible del Impuesto sobre Sociedades, dicho de otra forma, partir del último valor liquidativo contabilizado y que ha tenido plenos efectos fiscales.
Debe practicarse retención del 19% sobre las rentas obtenidas por la transmisión o reembolso de acciones o participaciones de instituciones de inversión colectiva. La base de retención será la diferencia entre el valor de transmisión o reembolso y el valor de adquisición de dichas acciones o participaciones. Estas retenciones serán deducibles de la cuota íntegra conforme al artículo 41 de la LIS.
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