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The DGT determines that the fund, not the manager, is the taxpayer due to a fiduciary relationship.
Question raised
El contribuyente del IRNR es el fondo de inversión alemán y no su sociedad gestora, dado que esta última actúa con carácter fiduciario. Aunque la gestora posea la titularidad registral, la titularidad real de las rentas corresponde al fondo. Asimismo, el fondo no realiza una actividad económica en España, pues carece de la infraestructura organizativa mínima, la cual pertenece a la gestora. No obstante, España mantiene la potestad tributaria sobre estas rentas de arrendamiento según el Convenio con Alemania.
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