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A Spanish asset management company asks whether a Delaware (LP) investment entity should be considered a Spanish financial institution under FATCA and CRS. The DGT states that asset management by a Spanish resident does not automatically make a foreign entity a Spanish tax resident for effective place of management.
Question raised Various questions are raised regarding the reporting obligations derived from the FATCA Agreement and the CRS, which are detailed in the body of the response.
The fact that a management company resident in Spain manages the assets of a foreign entity does not imply that said entity has its place of effective management in Spanish territory. For a non-resident entity to be considered a Spanish financial institution under RD 1021/2015, it would suffice to meet any of three requirements: being incorporated in Spain, having its place of administration in Spain, or being subject to financial supervision in Spain. It is not necessary for all to be met cumulatively.
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