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V2581-25 ·19 December 2025 ·consulta-vinculante Medium impact
Tax

Mortgage search service for builders subject to 21% VAT

A company asks whether providing mortgage recommendations for builder clients is VAT taxable and whether a invoice must be issued. The DGT confirms that the activity constitutes a general services supply and that an invoice is required.

In 6 key points

Lifecycle

2025-12-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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