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V2385-22 ·16 November 2022 ·consulta-vinculante Medium impact
Tax

Mediation services by an agent for the marketing of investment funds are subject to and exempt from VAT

A credit institution has requested a ruling on whether services provided by an agent for the marketing of investment funds are subject to or exempt from VAT. The DGT has determined that the agent's work will be exempt provided they perform active mediation and are not limited to the mere provision of information or advertising.

In 6 key points

Lifecycle

2022-11-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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