Real Decreto 1309/2005, de 4 de noviembre, por el que se aprueba el Reglamento de la Ley 35/2003, de 4 de noviembre, de instituciones de inversión colectiva, y se adapta el régimen tributario de las instituciones de inversión colectiva

This Royal Decree approves the Regulation for the Law on Collective Investment Institutions. It also adapts the tax regime for these investment funds, ensuring alignment with current financial regulations. This affects collective investment institutions and their investors by clarifying operational rules and tax obligations, promoting transparency and stability in the financial market.