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A query was raised regarding whether a withholding or advance payment obligation exists during a transfer of investment funds following a SICAV merger where deferral was not applied. The Directorate General for Taxes (DGT) ruled that, as the deferred gain is being taxed, the investor must make the advance payment themselves.
Cuestión planteada En relación con el supuesto de traspaso descrito, se plantea:
Al realizarse un traspaso de participaciones en instituciones de inversión colectiva, si la ganancia patrimonial no está excluida de cómputo, no procede la retención por la entidad gestora. En este caso, el partícipe está obligado a efectuar el pago a cuenta sobre la parte de la ganancia que quedó diferida en la fusión. Las nuevas participaciones adquiridas mantendrán el valor y la fecha de adquisición de las acciones de la SICAV de la operación de fusión.
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