Skip to content
V0069-18 ·17 January 2018 ·consulta-vinculante Medium impact
Tax

Investment clubs managing exclusively members' assets are subject to income attribution taxation

A query was made regarding the tax regime applicable to an investment club established to invest in futures and manage its members' assets. The Directorate General for Taxes (DGT) indicates that such entities are subject to the income attribution regime.

In 5 key points

Lifecycle

2018-01-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact