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V0383-19 ·21 February 2019 ·consulta-vinculante Medium impact
Tax

Investment in a VCT may not be classified as movable assets if management and allocation requirements are met

A holding company has requested clarification on whether its investment in a Venture Capital Company (SCR) qualifies for the Wealth Tax exemption. The DGT is examining whether the SCR carries out an economic activity or merely manages movable assets.

In 6 key points

Lifecycle

2019-02-21PublishedPublished 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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