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V2501-19 ·17 September 2019 ·consulta-vinculante Medium impact
Tax

Investment advisory services are subject to VAT and their taxable base excludes prior discounts

A credit institution asks how to value the taxable base of investment advisory services. The DGT responds that the agreed amount minus discounts or bonuses granted prior to or simultaneously with the transaction must be used.

In 6 key points

Lifecycle

2019-09-17PublishedPublished 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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