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    Legal briefing

    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.

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    José Ramón Vizcaíno, Paulino González-Fierro Amondaray

    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

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