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A bank has enquired whether its clients may apply the tax deferral regime for reinvestment in foreign collective investment schemes (CIS) if the securities are held in an offshore custody account. The Directorate General for Taxes (DGT) has ruled that this is possible, provided that the marketing entity in Spain acts as the principal, necessary, and exclusive intermediary for all transactions.
Cuestión planteada Aplicación en el caso planteado del régimen de diferimiento por reinversión entre participaciones y acciones de instituciones de inversión colectiva previsto en el artículo 94 de la Ley 35/2006, del Impuesto sobre la Renta de las Personas Físicas.
Para cumplir el artículo 94.2.a) 1º de la LIRPF, el contribuyente debe dirigir la orden al comercializador y su intervención debe ser directa, como intermediario principal, necesario y exclusivo. El contrato de custodia en el extranjero debe garantizar que ninguna operación de disposición pueda realizarse sin la mediación de la comercializadora inscrita en la CNMV. Además, el contrato debe prever la sustitución de la comercializadora por otra inscrita en la CNMV si la primera cesa su actividad sobre la IIC.
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