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A private equity manager with carried interest channelled through Guernsey entities seeks to know whether, after restructuring payments via a Luxembourg fund, its Spanish resident employees could benefit from the 50% DA 53ª LIRPF integration regime. The DGT concludes that the special economic rights still derive from Guernsey entities (non-cooperative jurisdiction) and that the restructuring is merely a change in payment chain without altering the underlying rights.
Cuestión planteada Aplicación de la disposición adicional quincuagésima tercera de la Ley del Impuesto sobre la Renta de las Personas Físicas en el caso de que la consultante modifique la estructura de distribución del "carried interest".
El último párrafo del apartado 3 de la DA 53ª LIRPF excluye el régimen del 50% cuando los derechos económicos especiales procedan directa o indirectamente de una entidad residente en una jurisdicción no cooperativa. Guernsey tiene esa calificación según la Orden HFP/115/2023. Una reestructuración que interpone un fondo luxemburgués en la cadena de pago sin que los derechos económicos subyacentes salgan de la estructura de Guernsey no hace desaparecer la procedencia indirecta de jurisdicción no cooperativa. El régimen favorable no resulta aplicable bajo ninguna de las dos estructuras, y las cláusulas anti-abuso de los artículos 15 y 16 LGT pueden resultar aplicables a la reestructuración.
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