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V3472-19 ·18 December 2019 ·consulta-vinculante Medium impact
Tax

Dissolution and liquidation of a venture capital fund are taxable but exempt from ITP and AJD

A query was raised regarding whether the dissolution and liquidation of a closed-ended venture capital fund is subject to or exempt from ITP and AJD. The DGT determines that the transaction is taxable but benefits from a specific exemption, while maintaining the obligation to file the tax return.

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2019-12-18PublishedPublished 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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