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V2295-23 ·31 July 2023 ·consulta-vinculante Medium impact
Tax

Tax treatment of employment income from the management of funds linked to entrepreneurship

A private equity association asks about the application of new LIRPF additional provision 53. The DGT clarifies that carried interest-linked bonds may benefit from the 50% integration regime and outlines how withholdings should be calculated.

In 6 key points

How it affects those involved

The clarification provides certainty for private equity funds on the tax treatment of carried interest-linked bonds, enabling more predictable tax planning and compliance.

Lifecycle

2023-07-31PublishedPublished 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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