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A company sought clarification on whether commissions for providing hotel cash dispensing services to credit institutions were subject to VAT. The DGT ruled that such mediation activities are exempt, provided that the funds supplied constitute a legal means of payment.
This ruling clarifies the VAT status for financial mediation services in the hospitality sector, specifically regarding cash dispensing, ensuring that such activities remain exempt if they involve legal means of payment.
The tax team reviews your specific situation.
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