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V1055-17 ·4 May 2017 ·consulta-vinculante Medium impact
Tax

Mediation services in exempt financial transactions are VAT exempt subject to certain requirements

A banking entity has requested clarification on whether its financial services mediation contract with another credit institution is exempt from VAT. The DGT ruled that mediation is exempt provided the mediator is an independent third party who brings the parties together without a personal interest and whose role is known to both.

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2017-05-04PublishedPublished 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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