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MEDIUM
FISCAL

Mortgage search service for builders subject to 21% VAT

V2581-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2581-25
Published
19 Dec 2025

Summary

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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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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