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V2308-24 ·7 November 2024 ·consulta-vinculante Medium impact
Tax

Carried interest from Guernsey entities: 50% DA 53ª LIRPF regime not applicable

A private equity manager with carried interest channelled through Guernsey entities seeks to know whether, after restructuring payments via a Luxembourg fund, its Spanish resident employees could benefit from the 50% DA 53ª LIRPF integration regime. The DGT concludes that the special economic rights still derive from Guernsey entities (non-cooperative jurisdiction) and that the restructuring is merely a change in payment chain without altering the underlying rights.

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2024-11-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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