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A Swiss investment entity has enquired whether its operations involving the acquisition of Spanish shares for hedging purposes or for clients are subject to the Financial Transactions Tax. The Directorate-General for Taxes (DGT) has ruled that they are subject to the tax, although it examines potential exemptions related to market making and the nature of other operations.
Cuestión planteada 1. Si las operaciones de adquisición realizadas por la consultante están sujetas al Impuesto sobre las Transacciones Financieras.
Las adquisiciones en nombre propio para realizar coberturas o para entregar de forma inmediata al cliente están sujetas al impuesto si cumplen los requisitos de la Ley 5/2020. Las transacciones de financiación de valores también estarían sujetas, salvo que se aplique la exención específica para estas operaciones. No hay sujeción en instrumentos que no sean acciones o certificados de depósito de acciones, ni en operaciones que no impliquen adquisición onerosa. La exención por creación de mercado puede aplicarse si la entidad es miembro de un centro de negociación de la UE y realiza actividades de creación de mercado, sin necesidad de tener un acuerdo formal de registro.
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