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Nota legal

New binding tax rulings V2967-21 and V2997, or a clarification to the tax treatment applicable to direct investments of German investment funds

07/02/2022

In this Legal Update, we analyse the tax treatment applicable to real estate investments carried out in Spain by German alternative investment funds.

In these two binding tax rulings, dated 21 November 2021 and 2 December 2021, the Directorate of Taxes clarifies the tax treatment applicable to real estate investments carried out in Spain by German open-ended alternative investment funds.

The entire content of the Legal Updatecan be found in the PDF.

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investment funds tax VAT