Skip to content
V0138-24 ·16 February 2024 ·consulta-vinculante Medium impact
Tax

Asset management by a Spanish entity does not necessarily mean a foreign entity has its effective tax residence in Spain

A Spanish asset management company asks whether a Delaware (LP) investment entity should be considered a Spanish financial institution under FATCA and CRS. The DGT states that asset management by a Spanish resident does not automatically make a foreign entity a Spanish tax resident for effective place of management.

In 6 key points

Lifecycle

2024-02-16PublishedPublished 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