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Transfer by listed SIVAC shareholders

In cases where the shareholder of a listed SICAV transfers their shares in that company, the shareholder: 　

  • They must make the corresponding payment on account and pay it using form 117.　

  • There is no obligation to file form 187 corresponding to the informative declaration corresponding to shares and units representing the capital or assets of collective investment institutions and annual summary of withholdings and payments on account of IRPF, IS and IRNR in relation to income or capital gains obtained as a result of transfers or redemptions of such shares and units and subscription rights　

Art. 76.2.d.5), art.76.2.g.4), and 108 RD 439/2007. 　

Art. 62.6.e) and the last paragraph of art. 62.7 of RD 634/2015.