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MEDIUM
FISCAL

Financial mediation may be VAT-exempt if provider acts as a third party adding value

V1351-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1351-25
Published
17 Jul 2025

Summary

A financial institution asks whether its collaborator dealers' financial intermediation activities are VAT-exempt. The DGT responds that exemption applies if the dealer's role is genuine mediation, not merely information supply.

In 6 key points

Lifecycle

2025-07-17PublishedPublished 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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