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A company asked whether the tax exemption on share buybacks applies to CDI purchases representing those shares. The DGT confirmed that it does, as these CDs are financially equivalent to the underlying shares.
Cuestión planteada Si la exención establecida para adquisiciones de acciones propias en el artículo 3.1.l) de la Ley del Impuesto sobre las Transacciones Financieras es de aplicación a las adquisiciones de los referidos certificados de depósito de sus acciones (CDI) realizadas por la consultante en ejecución de los programas de recompra destinados a las finalidades anteriormente señaladas en la descripción de hechos.
Las adquisiciones de certificados de depósito (CDI) representativos de acciones propias se consideran, desde un punto de vista financiero, como adquisiciones de acciones propias. Por tanto, si la compra de estos CDI se realiza en el marco de un programa de recompra con los fines previstos en el artículo 3.1.l) de la LITF, les será aplicable la exención establecida en dicho artículo. Para ello, el adquirente debe comunicar la concurrencia del supuesto y la identificación del programa de recompra.
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