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An entity sought clarification on whether management services provided to a Luxembourg investment vehicle regarding assets in Spain constituted real estate-related services. The DGT ruled that investment portfolio management is not considered a real estate-related service, but instead follows the general rules for the location of services.
This ruling clarifies the tax treatment for investment management services, distinguishing them from services directly linked to real estate, which affects how the location of services is determined for VAT purposes.
The tax team reviews your specific situation.
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