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V0014-19 ·3 January 2019 ·consulta-vinculante Medium impact
Tax

Mediation in financial products may be VAT exempt if active party rapprochement is performed

A company sought clarification on whether its client acquisition services for financial products, conducted through a Moroccan entity, were exempt from VAT. The DGT explains that the mediation exemption requires activity that goes beyond the mere provision of information or advertising.

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2019-01-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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