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V0649-22 25 March 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · compromiso de inversión

Investment commitments and origination services may be subject to or exempt from VAT

The applicant asks whether their commitment to acquire fund units and the origination services for opportunities are exempt from VAT. The DGT rules that both operations are subject to and exempt from VAT.

The question raised

1. Whether the assumption of the investment commitment by the consulting entity constitutes an operation subject to and exempt from Value Added Tax.

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