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V2420-21 ·16 September 2021 ·consulta-vinculante Medium impact
Tax

Mediation in the sale of shares may be VAT exempt if acting as an independent third party

A company has requested a ruling on whether its services for finding buyers of shares and the pass-through of expenses are subject to or exempt from VAT. The DGT has determined that the exemption depends on whether the activity constitutes genuine mediation or a consultancy service.

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2021-09-16PublishedPublished 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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