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A prospective management company has enquired whether providing management services to closed-ended collective investment entities, along with additional functions under Law 22/2014, is exempt from VAT. The DGT ruled that the exemption applies if the services are specific to the management activity of such entities.
Cuestión planteada 1. Si la prestación de servicios de gestión a estas sociedades está exenta del Impuesto sobre el Valor Añadido.2. Si la realización de las funciones adicionales previstas en el artículo 42.4.c) de la Ley 22/2014, de 12 de noviembre, por la que se regulan las Entidades de Capital Riesgo, otras entidades de inversión colectiva de tipo cerrado y las sociedades de inversión colectivas de tipo cerrado, están exentas del Impuesto sobre el Valor Añadido.
La gestión de fondos comunes de inversión, independientemente de si son abiertos o cerrados, está exenta de IVA siempre que se realicen actividades específicas de la gestión. Esto incluye la gestión de carteras, control de riesgos, administración y comercialización de las entidades. No obstante, las actividades de explotación efectiva de bienes inmuebles o servicios técnicos generales no se consideran específicos y no gozan de la exención. Para las funciones del artículo 42.4.c) de la Ley 22/2014, se debe analizar cada servicio para determinar si es específico de la entidad o un servicio general.
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