{"id":30321,"date":"2022-07-13T12:08:17","date_gmt":"2022-07-13T12:08:17","guid":{"rendered":"https:\/\/www.araozyrueda.com\/?p=28443"},"modified":"2022-09-22T08:41:08","modified_gmt":"2022-09-22T08:41:08","slug":"spanish-supreme-court-to-rule-regarding-withholding-tax-on-dividends-paid-to-eu-hedge-funds","status":"publish","type":"post","link":"https:\/\/www.araozyrueda.com\/en\/spanish-supreme-court-to-rule-regarding-withholding-tax-on-dividends-paid-to-eu-hedge-funds\/","title":{"rendered":"Spanish Supreme Court to rule regarding withholding tax on dividends paid to EU hedge funds"},"content":{"rendered":"<p>The Spanish Supreme Court has recently admitted a claim regarding withholding tax (\u201cWHT\u201d) on dividends paid by Spanish listed companies to EU hedge funds. These EU hedge funds have requested a WHT refund because they have borne a <strong>WHT higher <\/strong>than the one that would have been<strong> applicable to comparable Spanish collective investment undertakings<\/strong>.<\/p>\n<p>In this regard, the Spanish Supreme Court will determine <strong>under which law the comparability analysis between non-Spanish hedge funds and Spanish collective investment undertakings for applying Article 63 of the Treaty on the Functioning of the European Union<\/strong> has to be carried out. This would be relevant to confirm if the WHT rate applicable to dividends paid by Spanish listed entities to non-Spanish hedge funds is the same that would apply to comparable Spanish collective undertakings (i.e. 1% instead of the regular WHT rate). This is because it is not a clear-cut issue if such analysis has to be made under the Spanish domestic law or under the legislation applicable to the hedge funds in their State of residence or origin.<\/p>\n<p>Another point to be confirmed by the Spanish Supreme Court is <strong>which parameters should be considered for the purposes of the comparability analysis<\/strong>. Specifically, if the existence of prior authorization of the incorporation of the non-Spanish hedge fund, its maintenance over time, number of unit-holders, minimum net worth or share capital, its open-ended nature, the purpose of the investments, risk-diversification and taxation-deferral by the fund should be taken into account.<\/p>\n<p>It will be also clarified who bears the <strong>burden of proof regarding the fulfilment of the requirements of comparability<\/strong>. Specifically, who has to proof that the <strong>discriminatory treatment has been neutralized by the application of a convention for\u00a0the\u00a0avoidance\u00a0of double taxation<\/strong>, which determines that the non-Spanish hedge fund has been able to <strong>deduct in its State of residence the taxation borne in Spain<\/strong>.<\/p>\n<p>This result of this future <strong>judgement <\/strong>should be <strong>monitored<\/strong> to confirm if it is in favour of the hedge funds\u2019 position. If such were the case, it would be possible to request the <strong>refund of WHT on dividend payments borne by non-Spanish hedge funds<\/strong>, through the <strong>general procedure<\/strong> (i.e. filing an amended version of the relevant tax return) or through the <strong>Spanish State liability regime<\/strong>.<\/p>\n<p>In this regard, the recent <strong>CJEU judgement dated June 28 2022<\/strong> that has declared <strong>Spain\u2019s rules on State liability contrary to EU law<\/strong> would imply that the <strong>right to take legal proceedings to request the refund of WHT<\/strong> could be <strong>revisited.<\/strong><\/p>\n<p>According to this CJEU judgement, the <strong>Spain\u2019s rules on State liability can no longer limit the right to request the State liability <\/strong>to <strong>situations<\/strong> where the CJEU has declared the rules being applied contrary to EU law, among other requirements, which are no longer valid. Therefore, <strong>if the Spanish Supreme Court rules in favour of the hedge funds\u2019 position, two routes could be opened for requesting the refund of WHT on dividend payments made to non-Spanish hedge funds.<\/strong><\/p>\n<p><strong>Contact our tax department:<\/strong><\/p>\n<p><a href=\"https:\/\/www.araozyrueda.com\/en\/team\/javier-prieto\/\">Javier Prieto<\/a><\/p>\n<p><a href=\"https:\/\/www.araozyrueda.com\/en\/team\/andres-maiz\/\">Andr\u00e9s M\u00e1iz\u00a0<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Spanish Supreme Court has recently admitted a claim regarding withholding tax (\u201cWHT\u201d) on dividends paid by Spanish listed companies to EU hedge funds. These EU hedge funds have requested a WHT refund because they have borne a WHT higher than the one that would have been applicable to comparable Spanish collective investment undertakings. In [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":30353,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"abogado":[397],"area":[],"class_list":["post-30321","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-araozyrueda","abogado-andres-maiz"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Spanish Supreme Court to rule regarding withholding tax on dividends paid to EU hedge funds - Araoz &amp; Rueda<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.araozyrueda.com\/en\/spanish-supreme-court-to-rule-regarding-withholding-tax-on-dividends-paid-to-eu-hedge-funds\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Spanish Supreme Court to rule regarding withholding tax on dividends paid to EU hedge funds - Araoz &amp; Rueda\" \/>\n<meta property=\"og:description\" content=\"The Spanish Supreme Court has recently admitted a claim regarding withholding tax (\u201cWHT\u201d) on dividends paid by Spanish listed companies to EU hedge funds. These EU hedge funds have requested a WHT refund because they have borne a WHT higher than the one that would have been applicable to comparable Spanish collective investment undertakings. In [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.araozyrueda.com\/en\/spanish-supreme-court-to-rule-regarding-withholding-tax-on-dividends-paid-to-eu-hedge-funds\/\" \/>\n<meta property=\"og:site_name\" content=\"Araoz &amp; Rueda\" \/>\n<meta property=\"article:published_time\" content=\"2022-07-13T12:08:17+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-09-22T08:41:08+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.araozyrueda.com\/wp-content\/uploads\/2022\/07\/Araoz-y-Rueda-25.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1040\" \/>\n\t<meta property=\"og:image:height\" content=\"640\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Angela Barco\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Angela Barco\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.araozyrueda.com\\\/en\\\/spanish-supreme-court-to-rule-regarding-withholding-tax-on-dividends-paid-to-eu-hedge-funds\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.araozyrueda.com\\\/en\\\/spanish-supreme-court-to-rule-regarding-withholding-tax-on-dividends-paid-to-eu-hedge-funds\\\/\"},\"author\":{\"name\":\"Angela Barco\",\"@id\":\"https:\\\/\\\/www.araozyrueda.com\\\/#\\\/schema\\\/person\\\/37a55bd564b169de0dd429982b183db3\"},\"headline\":\"Spanish Supreme Court to rule regarding withholding tax on dividends paid to EU hedge funds\",\"datePublished\":\"2022-07-13T12:08:17+00:00\",\"dateModified\":\"2022-09-22T08:41:08+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.araozyrueda.com\\\/en\\\/spanish-supreme-court-to-rule-regarding-withholding-tax-on-dividends-paid-to-eu-hedge-funds\\\/\"},\"wordCount\":519,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/www.araozyrueda.com\\\/en\\\/spanish-supreme-court-to-rule-regarding-withholding-tax-on-dividends-paid-to-eu-hedge-funds\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.araozyrueda.com\\\/wp-content\\\/uploads\\\/2022\\\/07\\\/Araoz-y-Rueda-25.png\",\"articleSection\":[\"Araoz &amp; 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