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A Spanish resident asks whether exchanging shares of a Luxembourg fund for another following a merger constitutes a transfer of wealth. The DGT states that if the operation meets the special merger rules under the LIS, the received values retain their tax value and acquisition date.
Cuestión planteada 1. Si a efectos del Impuesto sobre la Renta de las Personas Físicas el canje de las participaciones del fondo absorbido por las participaciones del fondo absorbente implica una transmisión patrimonial para la consultante y, en su caso, cómo se calcula.
Si la fusión cumple las condiciones del artículo 76.1 de la LIS, se aplica el régimen de neutralidad fiscal y los valores recibidos se valoran por el valor fiscal de los entregados. En ese caso, la fecha de adquisición de las nuevas participaciones será la de las originales. Si no se aplica este régimen, el canje origina una ganancia o pérdida patrimonial que constituye renta del ahorro. En caso de reembolso posterior, el contribuyente deberá realizar el pago a cuenta mediante el modelo 117 si no interviene un comercializador español.
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