Skip to content
V1627-17 ·22 June 2017 ·consulta-vinculante Medium impact
Tax

Granting a call option on financial loans is subject to and exempt from VAT

A query was raised regarding whether a call option on financial loans is subject to VAT and if it may be exempt. The DGT determines that it constitutes a service subject to the tax, but is exempt as it is a financial transaction.

In 6 key points

Lifecycle

2017-06-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact