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V0079-25 ·3 February 2025 ·consulta-vinculante Medium impact
Tax

Requirements for VAT exemption on mediation services in financial transactions

The taxpayer asks whether her mediation services for obtaining mortgage loans are subject to or exempt from VAT. The DGT explains that for mediation to be exempt, there must be an independent third party performing negotiation and advisory functions that go beyond the mere provision of information or advertising.

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2025-02-03PublishedPublished 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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