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The DGT confirms that a European Long-Term Investment Fund (FILPE) established in Spain with a legal structure of a fund is subject to corporate tax if it has fiscal residence in Spain under the LIS.
Cuestión planteada Si un FILPE constituido en España, con forma jurídica de fondo y con residencia fiscal en dicho territorio, tiene la consideración de contribuyente a efectos del IS.
Los FILPE regulados por el Reglamento (UE) 2015/760 se encuentran comprendidos dentro de las otras entidades de inversión colectiva de tipo cerrado de la Ley 22/2014. Al ser contribuyentes del Impuesto sobre Sociedades según el artículo 7 de la LIS, el FILPE tendrá dicha consideración siempre que tenga su residencia en territorio español conforme al artículo 8 de la misma ley.
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