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V0862-25 ·22 May 2025 ·consulta-vinculante Medium impact
Tax

Fees charged by third parties for loan management are subject to VAT

A platform managing student loans between students and educational institutions queries whether its fees are exempt from VAT. The DGT responds that, as the platform is not the creditor of the loans, its loan management services do not benefit from exemption.

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2025-05-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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