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The DGT confirms that foreign collective investment funds managed by Spanish resident fund managers are not tax residents in Spain as they do not meet the requirements for legal establishment, effective place of management or registered office.
Question posed: Whether foreign collective investment institutions, whether harmonized or non-harmonized, that are managed by management companies of collective investment institutions resident in Spain, are tax residents in Spanish territory.
Foreign collective investment institutions are not tax residents in Spain because they are not incorporated under Spanish laws nor have their registered office here. The fact that their management is professionalized by a management company resident in Spain does not imply that the institution has its effective management seat in Spanish territory, as the activity of the institution (holding of contributions) is distinct from that of the management company.
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