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V0646-21 ·18 March 2021 ·consulta-vinculante Medium impact
Tax

Financial mediation is VAT exempt if the intermediary performs active approximation or filtering

A company sought clarification on whether its financial brokerage services for real estate loans were exempt from VAT. The DGT ruled that the exemption depends on the activity being genuine mediation rather than the mere provision of information or advertising.

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2021-03-18PublishedPublished 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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