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A taxpayer has enquired about how to determine the withholding tax on the redemption of investment fund units acquired in 1988 and 1989. The DGT clarifies that, in order to apply the transitional regime under the ninth transitional provision of the Personal Income Tax Act (LIRPF), the transfer value must be communicated to the entity prior to redemption.
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 obligada a retener aplique las previsiones de la disposición transitoria novena de la LIRPF en el reembolso de participaciones adquiridas antes del 31 de diciembre de 1994, el contribuyente debe comunicar por escrito el valor de transmisión a dicha entidad. Esta comunicación debe realizarse antes de que nazca la obligación de retener, es decir, antes de formalizar el reembolso. El límite de aplicación de este régimen transitorio es de 400.000 euros para transmisiones realizadas desde el 1 de enero de 2015.
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