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V2958-21 ·22 November 2021 ·consulta-vinculante Medium impact
Tax

Management of closed-ended collective investment schemes is VAT exempt if services are specific

A prospective management company has enquired whether providing management services to closed-ended collective investment entities, along with additional functions under Law 22/2014, is exempt from VAT. The DGT ruled that the exemption applies if the services are specific to the management activity of such entities.

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2021-11-22PublishedPublished 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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