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A fiscal consolidation group entity asks whether positive gains from fair value assessments of holdings in negotiation portfolios may be exempt. The DGT responds that such gains may be treated as gains from a transfer and thus qualify for exemption if participation and duration requirements are met.
Question raised: Described in the body of the response.
Positive income from the fair value adjustment of holdings in trading portfolios may receive the treatment of income from transfers pursuant to Article 21.3 of the LIS. The requirements regarding acquisition cost, holding period, and the limitations on the exemption must be assessed at the tax group level. The acquisition cost at the group level is determined by summing the individual costs of the group entities, eliminating results from internal transfers. In the event of successive transfers of homogeneous securities, the restriction on the exemption applies to those carried out as of the entry into force of the LIS.
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