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V0867-16 ·9 March 2016 ·consulta-vinculante Medium impact
Tax

Brokerage fees for the placement of prepaid cards may be exempt from VAT

An entity inquired whether the commissions received for brokering the sale of prepaid wallet cards were exempt from VAT. The DGT ruled that such activity constitutes mediation in payment instrument operations, meaning the exemption is applicable.

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2016-03-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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