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V1705-21 ·2 June 2021 ·consulta-vinculante Medium impact
Tax

Mediation in the sale of shares may be exempt from VAT if requirements of independence and activity are met

A company inquired whether its mediation services in the sale of shares to a Luxembourg holding company were subject to VAT and whether they qualified for an exemption. The DGT explains that taxability depends on whether the holding company is an entity with economic activity or a mere holding company, and the exemption depends on whether the work constitutes actual mediation or advisory services.

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2021-06-02PublishedPublished 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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