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V2037-23 ·12 July 2023 ·consulta-vinculante Medium impact
Tax

A European Long-Term Investment Fund (FILPE) established in Spain is a corporate tax payer

The DGT confirms that a European Long-Term Investment Fund (FILPE) established in Spain with a legal structure of a fund is subject to corporate tax if it has fiscal residence in Spain under the LIS.

In 6 key points

How it affects those involved

A FILPE established in Spain and with fiscal residence in Spain is subject to corporate tax.

Lifecycle

2023-07-12PublishedPublished 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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