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The applicant inquired whether venture capital companies and their funds are taxable persons for VAT purposes and whether the financial analysis services they receive are exempt. The DGT ruled that venture capital companies are taxable persons, whereas funds are not, and that research services are exempt if they function as investment recommendations.
Cuestión planteada 1. Si los fondos y sociedad de capital-riesgo que promueve la consultante tienen la consideración de empresario o profesional en el Impuesto sobre el Valor Añadido.
Las sociedades de capital riesgo se presumen empresarios o profesionales en el IVA por su forma de sociedad anónima. Los fondos de capital riesgo, al carecer de personalidad jurídica y no asumir el riesgo de la actividad, no tienen la condición de empresario. Los servicios de análisis o investigación están sujetos y exentos cuando actúan como recomendaciones de compra o venta de activos y cumplen funciones esenciales para la gestión del fondo. No quedan exentos si se limitan a una mera comunicación publicitaria.
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