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V3517-20 ·10 December 2020 ·consulta-vinculante Medium impact
Tax

Advisory and delegated management services in venture capital entities are subject to and exempt from VAT

A query was raised regarding the VAT treatment of advisory, reporting, and management services provided between companies during the establishment of a venture capital entity. The DGT determines that these services are exempt if they are intrinsically linked to the management company's activity and meet the criteria of essentiality.

In 6 key points

Lifecycle

2020-12-10PublishedPublished 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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