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A bank branch in Spain sought clarification on whether clients can benefit from the reinvestment deferral regime for foreign UCITS when securities are held in an offshore custody account. The DGT ruled that this is possible, provided the distributor acts as the primary, necessary, and exclusive intermediary in all transactions.
Cuestión planteada Posibilidad de aplicación del régimen de diferimiento por reinversión entre acciones y participaciones de instituciones de inversión colectiva regulado en el artículo 94 de la Ley 35/2006 del Impuesto sobre la Renta de las Personas Físicas.
Para cumplir el artículo 94.2.a) 1º de la LIRPF, el contribuyente debe dirigir la orden al comercializador y su intervención debe ser directa, como intermediario principal, necesario y exclusivo. Esto implica que las operaciones de disposición no pueden realizarse jurídica ni materialmente sin la intervención de la entidad comercializadora inscrita en la CNMV. En el caso analizado, el suplemento contractual que obliga a usar la comercializadora y prevé su sustitución o continuidad garantiza este requisito.
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