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V2839-18 ·26 October 2018 ·consulta-vinculante Medium impact
Tax

Mediation in financial and insurance products may be VAT exempt if it involves active services

An entity queried whether its marketing activities for financial and insurance products were exempt from VAT. The DGT ruled that exemption depends on whether the service constitutes mere information provision or genuine mediation that adds value to the contracting process.

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Lifecycle

2018-10-26PublishedPublished 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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