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A taxpayer opting for the Beckham regime asks whether rental allocations from a UK LLP would result in losing the benefit due to a permanent establishment in Spain. The DGT responds that the UK LLP does not carry out economic activity in Spain under legal terms, thus the partner does not breach the requirements.
Cuestión planteada Si la imputación fiscal de las rentas generadas por la entidad UKLLP en la que participa le impedirían el mantenimiento del citado régimen especial por aplicación del artículo 93.1.c) de la Ley 35/2006, del Impuesto sobre la Renta de las personas Físicas.
La UK LLP es una entidad en régimen de atribución de rentas (ERAR) cuya naturaleza es análoga a las españolas. Al no realizar en España una actividad económica que suponga la ordenación por cuenta propia de medios de producción o recursos humanos, no constituye un establecimiento permanente. Por tanto, los socios no obtienen rentas mediante un establecimiento permanente en territorio español y pueden mantener el régimen especial del artículo 93.1.c) de la LIRPF.
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