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The DGT confirms that if future conditions in Article 94 of the LIRPF are met, deferral under the reinvestment regime will apply to all income, including that generated at the time of a SICAV merger.
Cuestión planteada Se desea conocer si en el caso de que en un futuro concurriesen los requisitos para poder aplicar el régimen de diferimiento por reinversión entre acciones o participaciones de instituciones de inversión colectiva regulado en la Ley del Impuesto sobre la Renta de las Personas Físicas por los accionistas de la SICAV absorbente, antiguos socios de las SICAV absorbidas, dicho diferimiento alcanzaría a la totalidad de la renta puesta de manifiesto en el momento del traspaso de las acciones, incluida la generada hasta el momento de la fusión.
La aplicación previa del régimen de operaciones de reestructuración de la LIS no impide que, si en el futuro concurren los requisitos del artículo 94 de la LIRPF, los accionistas puedan aplicar el diferimiento por reinversión en IIC. Dicho régimen se aplicaría a la totalidad de la renta generada hasta el momento del traspaso, incluyendo la que se hubiera puesto de manifiesto en el momento de la fusión.
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