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V1476-17 ·8 June 2017 ·consulta-vinculante Medium impact
Tax

Services provided by partners acting as auxiliaries to a financial mediation company are subject to VAT

A query was raised regarding whether the VAT exemption for financial mediation services applies when partners invoice the company to share expenses. The DGT ruled that for the exemption to apply, the mediator must be an independent third party rather than a mere collaborator or auxiliary.

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2017-06-08PublishedPublished 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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