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A holding company has requested a ruling on whether its holdings in a Venture Capital Company (SCR) qualify for Wealth Tax exemption. The DGT examines whether the SCR carries out an economic activity or merely manages a portfolio of securities, as well as the allocation of its assets.
This ruling clarifies the distinction between active economic management and passive asset management within Venture Capital Companies, which is crucial for determining eligibility for Wealth Tax exemptions.
The tax team reviews your specific situation.
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