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A fund manager asks whether automatic class switching to reduce management fees based on investor age creates income for shareholders. The DGT replies that no patrimonial change or alternative investment options exist, so no income is generated.
Cuestión planteada Si la sustitución automática de las clases de participaciones en los fondos de inversión objeto de consulta en aplicación del plan de fidelización descrito determina para los partícipes la obtención de renta computable en el Impuesto sobre la Renta de las Personas Físicas, en el Impuesto sobre Sociedades y en el Impuesto sobre la Renta de no Residentes.
La sustitución de participaciones de una clase por otra con menor comisión de gestión, motivada por el transcurso de un periodo de permanencia predeterminado, no constituye una alteración patrimonial. Al ser una consecuencia de las reglas de funcionamiento del fondo aplicables a todos los partícipes, no origina renta en el IRPF, IS o IRNR. Se mantienen los valores y fechas de adquisición originarios.
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