Skip to content
V0192-26 ·30 January 2026 ·consulta-vinculante Medium impact
Tax

Property commissions subject to VAT; financial mediation exemption depends on activity type

A real estate agency asks whether its property brokerage and financing recommendation fees are VAT-exempt. The tax authority states that property sales are subject to standard VAT, while financial mediation exemption depends on whether the activity is active or merely information provision.

In 6 key points

How it affects those involved

Real estate firms must classify their services correctly to determine VAT liability; financial mediation may be exempt only if it involves active service provision.

Lifecycle

2026-01-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact