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V0474-18 ·21 February 2018 ·consulta-vinculante Medium impact
Tax

Mediation in financial and insurance products may be VAT exempt if it involves active customer acquisition or advisory services

An entity queried whether its marketing of financial and insurance products was exempt from VAT. The DGT ruled that exemption depends on whether the activity constitutes mere information provision or genuine mediation that adds value to the contracting process.

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Lifecycle

2018-02-21PublishedPublished 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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