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V1139-19 ·24 May 2019 ·consulta-vinculante Medium impact
Tax

Financial intermediation may be exempt from VAT if mediation and independent third-party requirements are met

A legal advisory professional has enquired regarding the IAE heading and VAT exemption for loan intermediation. The DGT indicates that financial intermediation activities are exempt from VAT provided the professional acts as an independent third party who brings the parties together, going beyond the mere provision of information.

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2019-05-24PublishedPublished 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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