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Taxation of Investment Funds in Spain

Updated on Saturday 24th September 2016

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Taxation-of-Investment-Funds-in-Spain.jpgThe legislative framework applicable to investment funds established in Spain follows the directives imposed by the European Union (EU), including in terms of taxation. The taxation system available for the Spanish investment vehicles differs in accordance with the type of vehicle registered by the investor and the residency of the respective businessmen. Our team of company formation representatives in Spain can offer assistance on the taxes due for the Spanish investment funds and they can also provide advice on how to choose an investment fund which is appropriate for the investors’ budgets
 

Taxation of the alternative investment funds in Spain  

 
Those who are interested in company formation in Spain can also register an investment fund, which is registered following other incorporation procedures than the one available for commercial companies. Also, the taxation system is different, in accordance with the type of the vehicle. In the situation of the alternative investment funds (AIFs), there are two types of taxes
 
AIFs set up as open-ended funds, in which the investors have no restrictions for the issuance of shares, fall under the rules of the Spanish Corporate Income Tax, which prescribes a tax applicable at the rate of 1% and our team of company formation agents in Spain can provide more details on how the payment is performed. 
 
AIFs registered as closed-ended funds are regulated by the same legislation, but the investors have to pay a tax applicable to the fund’s income at the rate of 25%. Although the income tax is rather high compared to the one available for open-ended AIFs, the closed-ended funds can benefit of the following exemptions: 
 
the capital gains tax deriving from the sale of subsidiaries is exempted at a rate of 99%;
dividends are exempted 100% of taxation.

 

Taxation of Spanish collective investment funds 

 
Collective investment undertakings in Spain are taxed following the above mentioned law, if they fall under the category of the Law 35/2003. The law stipulates that such entities are to be taxed regardless if they are registered as companies or as investment funds
 
The tax is applicable at the rate of 1% for the corporate income, as well as on the capital gains, under specific conditions. 
 
Businessmen who need further details on the taxation of the Spanish investment funds are invited to contact our team of company incorporation consultants in Spain
 

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