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V0583-18 ·28 February 2018 ·consulta-vinculante Medium impact
Tax

Active mediation in the marketing of financial products is exempt from VAT

A financial institution sought clarification on whether the activities of its intermediaries in marketing credit cards and additional products were exempt from VAT. The DGT ruled that if the mediators' role extends beyond the mere provision of information to include customer acquisition or advisory services, the service is exempt.

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2018-02-28PublishedPublished 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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