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V0967-15 ·26 March 2015 ·consulta-vinculante Medium impact
Tax

Venture capital management companies are subject to IAE under heading 819.9

A query was raised regarding whether venture capital management companies must pay the IAE (Tax on Economic Activities) and whether heading 819.9 applies to them. The DGT ruled that, as they carry out economic management and administration activities, they are subject to the tax and must register as financial entities.

In 6 key points

How it affects those involved

This ruling clarifies the tax obligations for venture capital management companies, confirming their liability for the IAE and their classification as financial entities.

Lifecycle

2015-03-26PublishedPublished 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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