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V2297-24 ·5 November 2024 ·consulta-vinculante Medium impact
Tax

Risk capital societies must file annual third-party operations declaration if carrying out business activities

A risk capital society with VAT-exempt activities asks whether it must file the annual declaration of third-party operations. The DGT responds that, as risk capital societies are presumed to carry out business activities, they are obliged to file such a declaration unless an exclusion applies.

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2024-11-05PublishedPublished 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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