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V2186-23 ·26 July 2023 ·consulta-vinculante Medium impact
Tax

Financial advice provided by an individual is subject to 21% VAT

An employee seeks clarification on whether their advisory services to an association are subject to VAT. The DGT rules that the activity is taxable if there is an organisation of means to intervene in the market, regardless of how frequently it is performed.

In 6 key points

Lifecycle

2023-07-26PublishedPublished 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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