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V2064-15 ·2 July 2015 ·consulta-vinculante Medium impact
Tax

Investment advisory services via buy and sell recommendations are exempt from VAT

A requesting entity asks whether investment advice provided to Collective Investment Undertakings (CIUs) or their management companies is exempt from VAT. The DGT confirms that it is, provided the services consist of recommendations to buy and sell assets.

In 6 key points

Lifecycle

2015-07-02PublishedPublished 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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