Skip to content
V0344-17 ·8 February 2017 ·consulta-vinculante Medium impact
Tax

Financial mediation is VAT exempt provided the mediator is an independent third party and not a mere assistant

A query was raised regarding whether mediation in financial transactions and chain mediation are exempt from VAT. The DGT ruled that the exemption requires the mediator to be an independent third party whose role in bringing the parties together is known to both and goes beyond merely providing information or receiving requests.

In 6 key points

Lifecycle

2017-02-08PublishedPublished 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