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V2997-21 2 December 2021 · SG de Fiscalidad Internacional Criterion in force
IRNR · fondo de inversión alternativa

German investment fund liable for IRNR on rentals despite no economic activity

A German investment fund without legal personality asks who should pay IRNR on the rental of a commercial centre in Spain and whether it has a permanent establishment. The DGT determines that the fund is the IRNR taxpayer, but does not carry out economic activity in Spain as its organisational resources belong to its manager.

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