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A company has requested a ruling on whether its online brokerage service for financial products is exempt from VAT. The DGT has responded that exemption depends on whether the activity constitutes mere advertising or the provision of information, or if it represents genuine mediation that facilitates the contracting process.
This ruling clarifies the distinction between information services and brokerage services, affecting the VAT treatment for fintech platforms and online financial intermediaries.
The tax team reviews your specific situation.
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