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A fund association inquires about the temporary regime's deadlines and conditions for dissolving variable capital investment funds. The DGT clarifies the time limits for liquidation, shareholder reinvestment, and the application of other deferral regimes.
Cuestión planteada Se plantean varias cuestiones relativas a la aplicación del régimen transitorio previsto en la disposición transitoria cuadragésimo primera de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades; cuestiones que se describen en la contestación.
Las sociedades de inversión de capital variable que acuerden su disolución en 2022 deben completar la liquidación y cancelación registral antes del 30 de junio de 2023. Los accionistas que opten por el diferimiento de la renta deben realizar la reinversión antes del 31 de julio de 2023. No existe obligación de mantener las nuevas participaciones durante un tiempo determinado para conservar el diferimiento. Los contribuyentes de IRPF pueden aplicar el régimen de diferimiento del artículo 94 de la Ley del IRPF en la posterior transmisión de las nuevas participaciones.
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