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New guides on the latest Spanish tax and immigration developments.
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A company sought clarification on whether its financial brokerage, advertising, and data transfer services via an application were VAT exempt. The DGT ruled that brokerage is exempt if it involves active client acquisition and screening, whereas advertising and data transfers remain subject to VAT.
This ruling clarifies the distinction between exempt brokerage activities and taxable ancillary services such as advertising and data provision, affecting how fintech and intermediary platforms structure their tax compliance.
The tax team reviews your specific situation.
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