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V0886-15 ·23 March 2015 ·consulta-vinculante Medium impact
Tax

Rents from risk capital entities not considered earned in Spain for non-residents without permanent establishment

The DGT confirms that rents from partners in a risk attribution entity (CV) via a Spanish risk capital fund are not subject to Spanish taxation if the partners are non-residents without a permanent establishment and do not reside in tax havens.

In 6 key points

Lifecycle

2015-03-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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