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A taxpayer asks whether the deferral regime for reinvestment in foreign IICs can be applied when shares are held in a foreign account and orders are managed via a trilateral contract. The DGT responds that it is not possible because the Spanish distributor does not act as the principal, necessary and exclusive intermediary in the holding chain.
Cuestión planteada Si en el supuesto planteado resulta de aplicación el régimen de diferimiento por reinversión previsto en el artículo 94.2 de Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas (en adelante, LIRPF).
Para aplicar el diferimiento del artículo 94.2.a) 1º de la LIRPF, las operaciones deben realizarse "a través" de entidades comercializadoras inscritas en la CNMV. Esto exige que el comercializador sea el intermediario principal, necesario y exclusivo, recibiendo todas las órdenes de suscripción, reembolso o traspaso. En el supuesto planteado, al figurar los valores en una cuenta en el extranjero donde la comercializadora española no es titular por cuenta del inversor, no se cumple este requisito de intermediación directa.
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