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A fund manager of a risk capital fund, exempt from VAT, asks whether the fund must submit the annual operation declaration with third parties. The DGT, following the TEAC ruling of 22 September 2021, concludes that risk capital funds do not have entrepreneur or professional status for VAT purposes. Therefore, they are not required to file Model 347.
Cuestión planteada Si los fondos de capital-riesgo con actividad exenta del IVA tienen obligación de presentar la declaración anual de operaciones con terceras personas.
Los fondos de capital-riesgo son patrimonios separados sin personalidad jurídica gestionados por una sociedad gestora. Conforme a la resolución del TEAC de 22 de septiembre de 2021, no ejercen actividad empresarial por cuenta propia ni ordenan factores de producción ni asumen riesgo empresarial; sus ingresos proceden de intereses, dividendos y variaciones patrimoniales, lo que no constituye actividad económica. En consecuencia, los FCR no tienen la condición de empresario o profesional y no están obligados a presentar declaración anual de operaciones con terceras personas.
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