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The applicant asks how to determine the withholding tax on the redemption of fund units acquired before 1994. The DGT rules that the transfer value must be reported in writing to the entity before redemption to apply the transitional regime.
Cuestión planteada Aplicación de la disposición transitoria novena de la Ley del Impuesto sobre la Renta de las Personas Físicas para determinar la retención a practicar en el reembolso de las participaciones del fondo de inversión.
Para que la entidad aplique la disposición transitoria novena de la LIRPF en la base de retención de reembolsos de fondos adquiridos antes de 1994, el contribuyente debe comunicar por escrito el valor de transmisión antes de que nazca la obligación de retener. Este valor debe ser el que se refiere a la letra b) del apartado 1.1.ª) de la citada disposición. La comunicación debe realizarse antes de formalizar la transmisión o el reembolso.
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