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A query was raised regarding whether the self-managed nature of a venture capital company affects the VAT exemption applicable to advisory services. The Directorate General of Taxes (DGT) ruled that their method of operation does not prevent these entities from being treated as mutual funds for the purposes of the exemption.
This ruling provides legal certainty for self-managed venture capital firms, confirming they can access VAT exemptions on management and advisory services by being classified as collective investment schemes.
The tax team reviews your specific situation.
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