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A query was raised regarding who is responsible for withholding tax and reporting the transfer of shares in a SICAV listed on the MAB. The DGT ruled that, as this does not fall under the mandatory withholding requirements for entities, the shareholder must make an advance payment using Form 117.
Cuestión planteada En el caso de transmisión de estas acciones, se desea conocer a quien corresponde la obligación de practicar e ingresar la retención a cuenta, así como de informar a la Administración tributaria sobre la operación.
La transmisión de acciones de SICAV admitidas a negociación en el MAB no está sujeta a retención por parte de gestoras o comercializadoras. Por tanto, el socio que transmita las acciones debe efectuar un pago a cuenta sobre la ganancia patrimonial mediante el Modelo 117. La obligación de informar sobre la operación recae en el intermediario financiero o fedatario público mediante el Modelo 187.
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