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V0631-19 ·25 March 2019 ·consulta-vinculante Medium impact
Tax

Investments in a VCT's mandatory coefficient could be deemed business assets for Wealth Tax exemption

A query was raised regarding whether a company's investment in a Venture Capital Company (SCR) qualifies for Wealth Tax exemption. The DGT examines whether the SCR holdings meet the requirements for economic activity and business asset allocation.

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2019-03-25PublishedPublished 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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