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A Spanish resident venture capital fund asks whether it qualifies as a financial institution under the Spain-Mexico double taxation treaty to avoid capital gains tax in Mexico. The DGT states that Spanish law considers it a financial institution, but notes that Mexico's interpretation prevails.
Cuestión planteada Consideración del consultante como una "institución financiera", a efectos de la aplicación del artículo 13.4 del Convenio hispano-mexicano para evitar la doble imposición a las ganancias de capital que, en su caso, pudieran generarse como consecuencia de la desinversión en el capital de la sociedad mexicanca que pudiese realizar el consultante en el futuro.
De acuerdo con la regulación tributaria y financiera española, los fondos de capital riesgo tienen la consideración de instituciones financieras. No obstante, para la aplicación del Convenio, la interpretación que México tenga de dicho término es la relevante para determinar si las ganancias por la enajenación de acciones solo pueden tributar en el Estado de residencia del enajenante.
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