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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

Cuestión planteada 1. Si la asunción del compromiso de inversión por la entidad consultante es una operación sujeta y exenta del Impuesto sobre el Valor Añadido.

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