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V2846-17 ·3 November 2017 ·consulta-vinculante Medium impact
Tax

Fees for affiliation to VAT refund schemes are not exempt from VAT

An entity managing VAT refunds for travellers enquired whether the commissions paid to merchants for their affiliation to the scheme were exempt. The DGT ruled that these services are administrative rather than financial in nature, and are therefore subject to VAT.

In 6 key points

Lifecycle

2017-11-03PublishedPublished 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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