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A query was raised regarding whether an investment by a holding company in a Venture Capital Company (SCR) qualifies for Wealth Tax exemption. The DGT examines whether the SCR's assets are considered tied to business activity to meet the requirements for such exemption.
This ruling clarifies the tax treatment of venture capital investments for holding companies, specifically regarding whether these assets qualify for business activity exemptions under Wealth Tax.
The tax team reviews your specific situation.
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