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V2959-15 ·7 October 2015 ·consulta-vinculante Medium impact
Tax

Custody, securities administration and dividend collection services are subject to VAT

A financial institution enquired whether VAT should be charged for securities management and dividend payments. The DGT ruled that these services are not exempt as they do not alter the client's legal or financial position.

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2015-10-07PublishedPublished 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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