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V0128-22 ·25 January 2022 ·consulta-vinculante Medium impact
Tax

Mediation in granting guarantees is VAT exempt if active activity and independence requirements are met

A lending entity has queried whether its role in facilitating guarantees from a group company to its clients constitutes VAT-exempt mediation. The DGT ruled that the exemption depends on the activity being genuine mediation rather than a mere supply of information, and that corporate links do not prevent the exemption provided there is operational independence.

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2022-01-25PublishedPublished 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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