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V0046-19 ·4 January 2019 ·consulta-vinculante Medium impact
Tax

Financial analysis services for investment funds may be VAT exempt if they perform essential functions

An association inquired whether financial analysis services for the management of funds, pensions, and venture capital are exempt from VAT. The DGT ruled that these services are subject to VAT unless they act as buy or sell recommendations and fulfill specific, essential functions for management.

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2019-01-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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