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The query examines whether a Swiss investment fund without legal personality is considered a pass-through entity and whether dividends paid to a Swiss pension fund through said fund are exempt from taxation in Spain. The DGT determines that the investment fund is a pass-through entity and that, provided the pension fund is recognised, the dividends are not taxable in Spain under the Double Taxation Convention.
Cuestión planteada Si el fondo de inversión constituido puede considerarse de naturaleza jurídica idéntica o análoga a las entidades en régimen de atribución de rentas españolas. Si el fondo de pensiones puede ser considerado como un "fondo o plan de pensiones reconocido" de acuerdo con lo dispuesto en el artículo 4 del convenio hispano-suizo. Por último, si los dividendos satisfechos por las sociedades españolas al fondo de pensiones, a través del fondo de inversión, no estarían sujetas a tributación en España de acuerdo con lo establecido en el convenio.
El fondo de inversión suizo, al carecer de personalidad jurídica y ser transparente fiscalmente, tiene una naturaleza análoga a las entidades en régimen de atribución de rentas españolas. El fondo de pensiones suizo podrá ser considerado un "fondo o plan de pensiones reconocido" si cumple los requisitos del Convenio hispano-suizo. En tal caso, los dividendos pagados por sociedades españolas al fondo de pensiones no pueden someterse a imposición en España según el artículo 10.2.c) del Convenio.
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