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The applicant asks whether their funds and venture capital companies are considered taxable persons for VAT purposes and how they are taxed under the IAE. The DGT determines that funds are not taxable persons if they only manage assets, but entities that grant loans on a permanent basis are.
This ruling clarifies the VAT status of venture capital entities, distinguishing between mere asset management and active lending activities, which affects their ability to deduct input VAT.
The tax team reviews your specific situation.
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