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V1333-22 ·13 June 2022 ·consulta-vinculante Medium impact
Tax

Mediation services in subrogations and novations are exempt if the agent performs active duties

A credit institution has requested clarification on whether an agent's role in marketing mortgage loans is exempt from VAT. The DGT has determined that the mediation exemption requires activity that goes beyond the mere provision of information or administrative management.

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2022-06-13PublishedPublished 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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