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V2137-20 ·25 June 2020 ·consulta-vinculante Medium impact
Tax

Fund marketing services performed by delegated agents are exempt from VAT

A credit institution has enquired whether delegating the fund marketing function to external agents maintains VAT exemption. The DGT has ruled that this activity is subject to and exempt from VAT.

In 6 key points

Lifecycle

2020-06-25PublishedPublished 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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