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V2272-22 ·27 October 2022 ·consulta-vinculante Medium impact
Tax

VAT exemption for mediation services requires the mediated service to be exempt and the mediator's role to be active

A payment institution has enquired whether customer acquisition services contracted for its payment services are exempt from VAT. The DGT clarifies that the mediation exemption only applies if the principal service is exempt and if the mediator performs an active role that goes beyond the mere provision of information or advertising.

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2022-10-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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