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The query examines whether a British investment vehicle known as an 'Authorised Contractual Scheme' (ACS) has a legal nature analogous to entities subject to the income attribution regime in Spain. The Directorate General for Taxes (DGT) determines that it does possess this nature and that its participants shall be liable for Non-Resident Income Tax (IRNR) in Spain.
Question posed Determination on whether said investment vehicle has a legal nature identical or analogous to that of partnerships for tax purposes constituted in accordance with Spanish laws.
El ACS tiene una naturaleza jurídica idéntica o análoga a las entidades en atribución de rentas españolas, al carecer de personalidad jurídica propia y ser transparente fiscalmente en su país. Por tanto, sus partícipes son contribuyentes del IRNR sin establecimiento permanente en España. Los beneficios del Convenio entre España y el Reino Unido podrán aplicarse a los partícipes residentes en el Reino Unido, siempre que se cumplan los requisitos del Convenio. Para la exención del artículo 14.1.l) del TRLIRNR, se deberá acreditar mediante certificado de la autoridad británica que el ACS es una institución de inversión colectiva según la Directiva 2009/65/CE.
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