Skip to content
V0225-19 ·1 February 2019 ·consulta-vinculante Medium impact
Tax

Analysis or research services provided to mutual funds may be VAT exempt if they perform essential functions

A consulting entity has requested clarification on whether financial analysis services provided to Collective Investment Schemes and their management companies are exempt from VAT. The DGT has ruled that these services are exempt when they act as buy or sell recommendations and fulfill specific, essential functions for the management of the fund.

In 6 key points

Lifecycle

2019-02-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact