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A consulting entity has requested clarification on whether its financial advisory and wealth management services provided to non-EU individuals (who are not entrepreneurs) are subject to VAT. The DGT has determined that the provision of these services is not subject to the tax.
This ruling clarifies the VAT treatment for financial services provided to non-EU residents, confirming that such services are not subject to VAT when the recipient is a non-entrepreneur located outside the EU.
The tax team reviews your specific situation.
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