MEDIUM
FISCAL

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

V0862-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0862-25
Published
22 May 2025

Summary

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.

In 6 key points

Lifecycle

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

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