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The applicant asks whether their funds and venture capital companies are considered taxable persons for VAT purposes and how they are taxed under the IAE. The DGT determines that funds are not taxable persons if they only manage assets, but entities that grant loans on a permanent basis are.
Cuestión planteada 1. Si los fondos y sociedades de capital-riesgo que gestiona la consultante tienen la consideración de empresario o profesional en el Impuesto sobre el Valor Añadido.
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