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An entity inquired whether its activity of marketing financial products (cards, loans, and credit) via telephone sales was exempt from VAT. The DGT ruled that the exemption depends on whether the activity constitutes a mere provision of information or actual mediation with added value.
Companies involved in the sale of financial products must ensure their processes involve active mediation rather than just information provision to qualify for VAT exemption.
The tax team reviews your specific situation.
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