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V0316-26 ·12 February 2026 ·consulta-vinculante Medium impact
Tax

Online lending platform not exempt from VAT if limited to information supply

A consulting entity asks whether an online platform provided by its holding for loan issuance constitutes an exempt financial mediation service. The DGT examines whether the automated platform's activity goes beyond mere information supply or advertising to qualify as mediation.

In 6 key points

Lifecycle

2026-02-12PublishedPublished 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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