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V1878-24 ·8 August 2024 ·consulta-vinculante Medium impact
Tax

Mediation for credit card applications via mobile app is subject to and exempt from VAT

An electricity and gas company has requested a ruling on whether marketing credit cards from a financial institution through its mobile application is exempt from VAT. The DGT has determined that, as it facilitates the indirect contracting of products, the activity is classified as mediation and is both subject to and exempt from VAT.

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2024-08-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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