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A query was raised regarding whether advisory services provided by partners to a Spanish company, which in turn provides services to a venture capital entity in Luxembourg, are subject to VAT. The DGT confirms that these services are not subject to the tax.
Cuestión planteada Aclaración de la contestación vinculante de 26 de octubre de 2018, número V2842, a la vista de los nuevos hechos.
Los servicios prestados por los socios a la consultante no están sujetos al Impuesto sobre el Valor Añadido. Se ratifica la conclusión de la consulta vinculante V2842-18 tras corregir la descripción de la relación entre las entidades.
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