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V2009-18 ·5 July 2018 ·consulta-vinculante Medium impact
FISCAL

A venture capital fund may be considered a financial institution under Spanish law

A Spanish resident venture capital fund asks whether it qualifies as a financial institution under the Spain-Mexico double taxation treaty to avoid capital gains tax in Mexico. The DGT states that Spanish law considers it a financial institution, but notes that Mexico's interpretation prevails.

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2018-07-05PublishedPublished 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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