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A Mexican tax resident asks where shares in a foreign investment fund are situated for wealth tax purposes. The DGT responds that, as the fund is foreign, the shares are considered to be located in the autonomous community where the financial institution's office housing the client's investment account is situated.
Question posed For the purposes of the application of Wealth Tax and the regional regulations approved by the Autonomous Communities, where is the Investment Fund considered to be located.
Para un no residente sujeto por obligación real, las participaciones en instituciones de inversión colectiva extranjeras se consideran situadas en la sede de la sucursal de la entidad financiera donde se encuentren depositadas en una cuenta de valores. Por tanto, se aplicará la normativa de la Comunidad Autónoma donde radique dicha oficina bancaria. El criterio se basa en que, en fondos extranjeros, las participaciones suelen estar depositadas en cuentas de valores de la entidad financiera comercializadora.
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