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V0119-16 ·18 January 2016 ·consulta-vinculante Medium impact
Tax

Partners in a venture capital firm may be entitled to Wealth Tax exemptions

A query was raised regarding whether holdings in a venture capital firm meet the requirement of not having the management of movable or immovable assets as its primary activity. The DGT indicates that the assets required for the mandatory investment ratio are not counted when determining whether the entity manages movable assets.

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Lifecycle

2016-01-18PublishedPublished 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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