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V1949-15 ·19 June 2015 ·consulta-vinculante Medium impact
Tax

Foreign collective investment funds managed by Spanish resident fund managers are not tax residents

The DGT confirms that foreign collective investment funds managed by Spanish resident fund managers are not tax residents in Spain as they do not meet the requirements for legal establishment, effective place of management or registered office.

In 5 key points

Lifecycle

2015-06-19PublishedPublished 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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