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A taxpayer queried whether the management (direct or indirect) of a Luxembourg UCITS would attract tax residence to Spain. The DGT ruled that indirect management does not alter residence and that direct management does not imply a place of effective management if the activities are distinct.
Cuestión planteada 1. Si la gestión (directa o indirecta) de la IIC constituida por parte de la consultante supondría la atracción de la residencia del misma a España a efectos de lo establecido en el artículo 8 de la LIS.
La delegación de la gestión de inversiones no altera la consideración de que la IIC está gestionada por su sociedad gestora, pues esta mantiene el control y la responsabilidad. La gestión de una IIC por una entidad residente en España no implica que la IIC tenga su sede de dirección efectiva en territorio español, ya que el objeto de la entidad gestora es distinto al de la IIC. Para inversores en IRPF, el cumplimiento de los requisitos de la IIC permite aplicar el régimen de imputación de rentas del artículo 94.1 de la LIRPF, incluyendo el diferimiento por reinversión si se opera a través de comercializadoras inscritas en la CNMV.
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