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V2744-20 ·8 September 2020 ·consulta-vinculante Medium impact
Tax

Mediation in the marketing of investment funds by credit institution agents may be VAT exempt

A query was raised regarding whether the activity of an agent marketing investment funds on behalf of a credit institution is exempt from VAT. The DGT has determined that mediation services are exempt, provided the agent performs an active solicitation activity and is not limited to the mere provision of information or advertising.

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Lifecycle

2020-09-08PublishedPublished 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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