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Una entidad de microcréditos consulta si los servicios de sus afiliados (brókeres) para captar clientes mediante 'leads' están sujetos o exentos de IVA. La DGT explica que la mera publicidad o el suministro de información no son mediación, pero que si el intermediario realiza una labor activa de aproximación y ayuda a la conclusión del contrato, la operación podría estar exenta.
The tax team reviews your specific situation.
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