Skip to content
V0917-19 ·29 April 2019 ·consulta-vinculante Medium impact
Tax

Management companies not required to issue invoices for allocation of financial analysis costs to funds

A query was raised regarding whether management companies must invoice the service of allocating and imputing financial analysis costs to investment funds. The DGT has determined that this service is exempt from VAT and, as it is provided by management companies, there is no obligation to issue an invoice.

In 6 key points

Lifecycle

2019-04-29PublishedPublished 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