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A query was raised regarding whether an investment by a holding company in a Venture Capital Company (SCR) qualifies for Wealth Tax exemption. The DGT examines whether the SCR's assets are considered tied to business activity to meet the requirements for such exemption.
Cuestión planteada En relación con la inversión por la entidad mercantil en la SCR a efectos de aplicar la exención prevista en el artículo 4.Ocho. Dos de la Ley 19/1991, se plantean las siguientes cuestiones:
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