Libre Circulación de Capitales y “Fondos de Inversión Libres” («hedge funds»)doctrina del Tribunal Supremo a favor de la no discriminación fiscal de los dividendos obtenidos por fondos no residentes

  1. José Manuel Calderón Carrero 1
  2. Alberto Quintas Seara 1
  1. 1 Universidade da Coruña
    info

    Universidade da Coruña

    La Coruña, España

    ROR https://ror.org/01qckj285

Journal:
Quincena fiscal

ISSN: 1132-8576

Year of publication: 2023

Issue: 18

Type: Article

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Abstract

The purpose of this paper is to analyse the doctrine established by the Supreme Court in its judgment no. 454/2023 of 5 April 2023, in relation to the differences in tax treatment resulting from Spanish tax legislation when taxing resident and non-resident hedge funds. In essence, the Supreme Court ends up extending to hedge funds its previous doctrine on the prohibition of tax discrimination restricting the free movement of capital in relation to resident and non-resident “UCITS funds”; thus, the obligation of equal tax treatment for resident and non-resident hedge funds is established by the Supreme Court. The doctrine established through the aforementioned judgment, and other concordant judgments delivered by the Supreme Court in April 2023, constitutes a relevant jurisprudential contribution insofar as it addresses an issue on which jurisprudence had not yet been established by the Supreme Court.

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Data source: Dialnet