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V0353-18 ·8 February 2018 ·consulta-vinculante Medium impact
Tax

Real estate consultancy, promotion and marketing services are subject to VAT, unless classified as mediation in exempt financial transactions

A consultancy firm has requested clarification on whether commissions for advising on the sale of real estate or shares in real estate companies are subject to VAT. The DGT has determined that if the service constitutes an integrated management and value-creation service, it is treated as a single service subject to VAT, unless it can be proven to be pure mediation in exempt financial transactions.

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2018-02-08PublishedPublished 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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