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A association inquired whether the inability to reinvest credit rights against the Administration within the legal period prevented applying the SICAV deferment regime. The DGT responds that the regime can still apply if the rest of the share is reinvested within the period and the credit is reinvested after collection.
Cuestión planteada 1. Confirmar que la imposibilidad de reinvertir en el plazo máximo establecido en la letra c) del apartado 2 de la disposición transitoria cuadragésima primera de la Ley del Impuesto sobre Sociedades la parte de la cuota de liquidación del socio consistente en derechos de crédito frente a la Administración tributaria, no impide la aplicación del régimen de reinversión regulado en dicha letra c) si el resto de la cuota de liquidación se hubiera reinvertido en las instituciones de inversión colectiva y con arreglo al procedimiento señaladas en dicha letra c) dentro del citado plazo máximo.
La imposibilidad de reinvertir un derecho de crédito frente a la Administración en el plazo de siete meses no impide el régimen de diferimiento de la liquidación de una SICAV. Para ello, el resto de la cuota debe reinvertirse en instituciones de inversión colectiva dentro del plazo legal siguiendo el procedimiento establecido. El importe del crédito deberá reinvertirse una vez se haga efectivo, disponiendo el socio de un mes desde el cobro en la cuenta de la SICAV para realizar la operación.
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