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Tributación De Las Rentas Derivadas De Fideicomisos Latinoamericanos Cuando Los Beneficiarios Sean Residentes En España

Author

Listed:
  • Ángel Urquizu Cavallé

    (Universidad Rovira i Virgili)

Abstract

El fideicomiso es un instrumento financiero utilizado en la mayoría de países de América Latina. España es el principal inversor extranjero en muchos de estos países, y cada vez es mayor su participación en proyectos relacionados con negocios fiduciarios. En este trabajo se analiza el tratamiento tributario en España de las rentas procedentes de fideicomisos latinoamericanos, cuando el beneficiario de dichas rentas sea residente en España.

Suggested Citation

  • Ángel Urquizu Cavallé, 2010. "Tributación De Las Rentas Derivadas De Fideicomisos Latinoamericanos Cuando Los Beneficiarios Sean Residentes En España," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 136(3), pages 183-235, September.
    • Handle: RePEc:hpe:crotri:y:2010:v:136:i:3:p:183-235
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    More about this item

    Keywords

    Fideicomiso; Rentas de no Residentes; Tributación Internacional; Convenios para evitar la doble imposición.;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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