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The DGT asks whether a Swiss pension fund (FCP) qualifies as a rent attribution entity and how dividends are treated. It states that if the fund meets rent attribution criteria, non-resident members are taxed on attributed income under the TRLIRNR.
Cuestión planteada ¿El FCP ees una entidad idéntica o análoga a una entidad en régimen de atribución de rentas de las señaladas en el artículo 37 del texto refundido de la Ley del Impuesto sobre la Renta de no Residentes?
Para ser entidad en atribución de rentas, la entidad extranjera debe no ser contribuyente de un impuesto personal, atribuir las rentas a sus socios por el mero hecho de su obtención y mantener la naturaleza de la fuente de la renta. Si el FCP cumple estos requisitos y no realiza actividad económica en España, sus miembros no residentes serán contribuyentes del IRNR. Si los miembros acreditan su residencia y la proporción de renta atribuida, se aplicará la retención correspondiente según el Convenio.
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